France: Country-by-country reporting form | KPMG | US

France: Country-by-country reporting form

France: Country-by-country reporting form

The French tax authority released “form 2258” that provides the format of French country-by-country (CbC) reporting for accounting periods beginning on or after 1 January 2016.

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  • Form 2258 is to be used by French corporate groups or French companies designated as the surrogate filer for foreign owned groups when the group meets the €750 million revenue threshold. 
  • Form 2258 follows the OECD guidelines for the contents of the report, as set out in the base erosion and profit shifting (BEPS) Action 13 recommendations.
  • Form 2258 must be filed electronically, in English. The due date is 31 December 2017, for example, for a year-end of 31 December 2016. The penalty for failure to file is a maximum of €100,000.

 

For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services group with Fidal* in France:

Kate Noakes | + 33 (0) 1 55 68 16 57 | katenoakes@fidal.com

* Fidal is a French law firm that is independent from KPMG and its member firms.

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