Article 1649 ac du code général des impôts


The OECD’s (“Organization for économique Co-operation et Development”) task BEPS (“Base Erosion et Profit Shifting”) foresees, in order to improve transparency in favor of administrations, auto implementation of a la communication of fiscal information country par country (“Country-By-Country Reporting”).

Vous lisez ce: Article 1649 ac du code général des impôts

On the 17th of December 2015 auto French intérieur Assembly approved an amendment to thé 2016 Finance facture definitively implementing auto country-by-country reporting. This measure up was approved par the french constitutional bas on auto 29th of December 2015 and subsequently gotten in into renforcer as article 223C de the français tax code (“Code circonférence des impôts”).

The companies came to are those v consolidated accounts; those with yearly consolidated coporation, groupe revenue equal or superior venir 750 million EUR; those who regulate directly jaune indirectly subsidiaries situated abroad or that have branches situated abroad; those not owned by autre French entity currently within thé scope ns this measure or owned by a étranger entity falling within thé scope ns a similar provision under its étranger local legislation.

These suppliers will ont to specify the distribuer of profit et activities country by country ont well as the turnovers (“chiffre d’affaire”), pre-tax profit, payment tax, assets and workforce.

The country de country reporter will it is in exchanged automatically between thé pertinent tax administrations in accordance v applicable taxation treaties and/or dériver regulations under the etat of reciprocity but will continue to be confidential.

The formats of the report that will certainly be based on an international étendard will it is in defined and established par a different decree that will be published in a couple of months.

The report will ont to be filed electronically parce que le each budget year. Failure venir comply might end up in thé payment du annual penalties up venir 100,000 EUR parce que le each french entity.

This regulation will be applicable during the 2016 fiscal year for all fiscal years opened nous or after the 1st of January 2016. The first reports will ont to it is in filed de the end du 2017 and automatically exchanged between auto countries in 2018.

French carriers will have to ensure that the fiscal informations collected is reliable and coherent with est différent published jaune communicated indicators.


In October 2014, la france adopted thé OECD’s typical Reporting étendard (“Norme Commune du Déclaration”) that need to be implemented passant par September 2017.

French teams will have to adapt to the different norms and statutes according to thé countries through which castle operate.

The usual Reporting défaut entails the tax managements will ont systematic knowledge du financial legacy detained in étranger countries par tax residents. The informations will oui the possibility venir automatically be exchanged between the countries oui adopted auto Common report Standard.

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In order to identify auto resident of a usual Reporting standard jurisdiction, auto financial agence needs to obtain thé holder’s account self-certifications. Thé self-certification have to include informations of auto state jaune states du tax residence oui well as their fiscal délimite number.

The financial institutions will transmit informations concerning auto identity du the person having actually a tax residence in a common Reporting standard country, their accounts and the balance du their accounts oui well ont their gaue won incomes consisting of items of sale.

The OECD typical Reporting défaut was adopted at thé European union level through the directive 2014/107/EU known oui “DAC 2” that has actually been implemented de France in its éléments 1649 AC de the français Tax encoder (“Code gen des impôts”) modified by article 44 ns the law n° 2015-1786.


On auto 18th of march 2015, the European conseil presented a num of procedures in its tax transparency parcel including the automatic carry to other member states of tax rulings. This would also concern price transfer prior agreements.

Often, a member state is not conscious that a taxation ruling has been given somewhere else that might have année impact conditions météorologiques their very own tax base. The conseil wants à avoid the effect of this lack du transparency permitting companies venir use this to artificially reduce their taxation contribution.

At auto moment, ce is at auto member states’ discretion to communicate decisions that could be qui appartiennent for un autre country. However, the conseil wants to remove this discretion.

Member states would be obliged to automatically exchange every three months informations of final tax rulings the would have a cross-border nature. National tax authorities will oui to send this information in a short report on tous cross-border tax rulings. Auto states receiving this information have the possibility venir ask for precisions if needed.

These rules allow Member States to detect bien sur abusive taxes practices de companies et take necessary terrain in response. Cette also urges healthier taxation competition, oui tax authorities will certainly be much less likely to offer selective taxes treatment to companies once this is open to scrutiny by their peers.


Companies ont a requirement du documentation conditions météorologiques price transfers. Indeed, because 2014, they oui the devoir to carry out a streamlined documentation on price transfers to thé administrations.

They additionally must prepare thé complete documentation in thé event ns tax controls on the account recordings file (“Fichier des écritures comptables”).

Large companies must present their analytical bookkeeping in the event of tax control.

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For those who have chosen to participate in auto experiment du the relationship of trust (“relation du confiance”), they will oui to transmit several documents on the company’s activities, your accountancy et their opération (including outside legal consultations).