France : Consolidating and developing the French advance pricing agreement procedure

• Autores: Bruno Gibert
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 2, 2005, págs. 56-63
• Idioma: inglés
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• Resumen

  • Based on the advance pricing agreement section of the Report written for the Ministry of Economy, Finance and Industry by the authors and others, this article reviews the French APA procedures and sets out proposals for improvement.