New legislation, administrative guidance and court decisions, and what they mean in practice for a company established in France.
Cross-border
Transfer pricing adjustments: what French VAT makes of them
At every year end a French subsidiary receives its transfer pricing adjustment. The question that follows is not an accounting one but a tax one: does it need an invoice, and does VAT belong on it? In 2025 the answer is still unwritten. Two regimes that measure different things VAT takes as its base the […]
2 min read
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