Global Forum on Transparency and Exchange of Information for Tax Purposes: France 2018 (Second Round)
Peer Review Report on the Exchange of Information on Request
This report contains the 2018 Peer Review Report on the Exchange of Information on
Request of France.
Published on April 04, 2018Also available in: French
In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles
Key conclusions
The review found that France has in place an adequate system that provides for the
availability of beneficial ownership information which is a new requirement of the
international standard.
With one of the largest exchange of information networks in the world of 165 jurisdictions,
France has been able to exchange a large volume of incoming and outgoing information
during the reviewed period on a generally satisfactorily manner (1 Oct 2013 to 30
Sept 2016).
The French competent authority has sufficient powers to access the relevant information,
in line with the standard.