Instruction sur les dispositions de l'article L 13 B du Livre de Procedures Fiscales en matière de controle des opérations internationales

Resource Information

The work Instruction sur les dispositions de l'article L 13 B du Livre de Procedures Fiscales en matière de controle des opérations internationales represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Instruction sur les dispositions de l'article L 13 B du Livre de Procedures Fiscales en matière de controle des opérations internationales

Subject

• tax authorities
• documentation requirements
• procedural tax law
• transfer pricing

Summary

Guideline of the French tax authorities commenting the provisions of Art. L 13 B of the tax Procedures Code which governs the documentation requirement for transfer pricing purposes

Citation source

Bulletin Officiel de la Direction Générale des Impots. - Paris. - (1998),

Language note

French