france-transfer-pricingSourced from the law Use this skill whenever asked about French transfer pricing (prix de transfert): who must hold the master file and local file under article L. 13 AA LPF, who files the yearly declaration on form 2257-SD and who is exempt, the country-by-country report on form 2258-SD, the fines under articles 1735 ter, 1729 B and 1729 F CGI, the article L. 13 B information request, the rule that the documented method binds the company, the interest limits that sit next to transfer pricing, and advance pricing agreements. Trigger on "transfer pricing France", "French TP documentation", "prix de transfert", "master file France", "local file France", "CbCR France", "APA France", "Article L.13 AA", "Form 2257-SD", or any question about intercompany pricing for French entities. Pillar Two and benchmarking are referred; the corporation tax return is in fr-business-accounting.