Finance Bill 2024: transfer pricing under the microscope

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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