Transfer Pricing End-of-Year Adjustments in France

Though there are no specific provisions on year-end adjustments in French law and regulations, the application of the general transfer rules and a rather well-established practice are reasons to allow, and even recommend, to perform such adjustments where TNMM methods are applied. This article indicates how to properly perform and document such adjustments.The article is part of a special issue of the International Transfer Pricing Journal on transfer pricing end-of-year adjustments. The other articles include the General Report and contributions on Belgium, Germany, Ireland, Italy, Korea, the Netherlands, Spain, the United Kingdom and the United States.