How and where do I file the APA request ?

Addressee

You should send your request to the International Dispute Prevention and Resolution Unit (SJCF-4B) of the Public Finances Directorate General.

If your request is being made in a bilateral context, you must send it to both the relevant States.

How should the application be filed?

Your APA request should be in writing and sent by post.

However, prior to filing any request, you should ask for a preliminary meeting with the competent French authority to assess the circumstances in which an arrangement could be requested and examined.

What should it contain?

As a minimum requirement for validity, the APA request must contain the following information and documents:

• The organisation chart for the whole group with a list of entities covered by the request; corporate name, address, tax ID number
   
• A description of the group’s industrial or commercial transactions, its world-wide organisational structure, shareholding, the main transaction flows between the parties
   
• Financial and tax data regarding the parties for the last three tax years, and any other information or document in support of the proposed transfer pricing methodology
   
• A functional analysis of each party setting out their business activities, the assets used, the financial costs incurred and risks assumed
   
• An economic analysis or study of price setting practices and of the business activities carried on, as observed in the professional sector within the geographic areas covered by the arrangement
   
• A list of the taxpayer’s competitors and a case study of a number of transactions, type of activity or non-controlled companies, which may be comparable or similar to those referred to in the request
   
• Details of appropriate measurements of investment profitability and return
   
• A detailed study of the research carried out and the criteria applied to identify and choose the independent data able to be compared, and the way in which the criteria were applied to the potential points of comparison
   

What is the deadline for filing requests?

Your full request must be sent at least six months prior to the start of the first financial year concerned by the requested arrangement.

Updated DINR PRO 2020/10/19