What type of APA is appropriate for me ?

The bilateral APA

The bilateral APA is the agreement provided for by international conventions.

This arrangement should be your first choice if you are looking for the utmost legal certainty as it is negotiated and executed between the competent authorities dealing with intra-group transactions.

The unilateral APA

French regulations provide for this type of arrangement.

It is requested if there are intra-group transactions with a large number of countries or if the tax risk is only in France.

Unlike the bilateral APA, the unilateral APA is only signed by France and your company. As a result, there is no legal certainty in the partner State.

It should be noted that unilateral arrangements executed by Member States are now subject to spontaneous and compulsory information exchange within the EU and OECD.

This means that the partner States concerned by your intra-group transactions will be aware of the arrangements signed by France.

Streamlined procedure for SMEs

You can opt for this procedure if you are an SME and you are looking to obtain a unilateral APA using a procedure tailored to smaller enterprises.

Updated DINR PRO