• Alert / Newsletter
  • Corporate and transactional taxation
  • The 26 October 2023

Finance Bill 2024: transfer pricing under the microscope

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In line with the government’s announcements last June concerning the fight against all forms of fraud against public finances, the PLF 2024 increases the obligations of companies in relation to transfer pricing.

Article 22 of the bill, entitled “Reinforcement of transfer pricing controls for multinational companies”, sets out three new measures that will affect both large groups and SMEs from 1 January 2024.

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The Team

 

Dorothée Traverse

Attorney, Partner
Dorothée Traverse
 

Marie-Ève Chauvière

Attorney, Partner
Marie-Ève Chauvière
 

 

Jeanne-Ève Lepinay

Attorney, Associate
Jeanne-Ève Lepinay
 

Marion Hubier

Attorney, Associate
Marion Hubier
 

Marin du Repaire

Attorney, Associate
Marin du Repaire