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French Tax Audits: The Dos and Don'ts

Stephen Dale VAT Partner and Hélène Rives International Tax Partner Landwell correspondent law firm of PwC outline the various procedures in a French tax audit
Foreign entities doing business in France often have the tendency to assume that the rules of the game for tax controls are the same the world over. Nothing could be further from the truth in particular in France. A piece of advice we always give our non-resident clients when doing business in France is to forget all that they have learnt about the tax control procedures in their home countries. A short outline of the various procedures will quickly illustrate this point.
Firstly the French tax administration benefits from a range of types of tax investigation that may be applied...

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