FRANCE CONTENTS
8. Penalties and Documentation p.146 8.1 Transfer Pricing Penalties and Defences p.146 8.2 Transfer Pricing Documentation p.147 9. Alignment With OECD Transfer Pricing Guidelines p.148 9.1 Alignment and Differences p.148 9.2 Arm’s Length Principle p.148 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.149 9.4 Impact of BEPS 2.0 p.150 9.5 Entities Bearing the Risk of Another Entity’s Operations p.150 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.150 10.1 Impact of UN Practical Manual on Transfer Pricing p.150 11. Safe Harbours or Other Unique Rules p.150 11.1 Transfer Pricing Safe Harbours p.150 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.151 11.3 Unique Transfer Pricing Rules or Practices p.151 11.4 Financial Transactions p.151 12. Co-Ordination With Customs Valuation p.151 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.151 13. Controversy Process p.152 13.1 Options and Requirements in Transfer Pricing Controversies p.152 14. Judicial Precedent p.154 14.1 Judicial Precedent on Transfer Pricing p.154 14.2 Significant Court Rulings p.154 15. Foreign Payment Restrictions p.157 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.157 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.157 15.3 Effects of Other Countries’ Legal Restrictions p.158 16. Transparency and Confidentiality p.158 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.158 16.2 Use of “Secret Comparables” p.158
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