Back to the list of publications Transfer price documentation rules and multinational firm behavior – Evidence from France Author : Johannes VogetKatharina SchmidtKristina StrohmaierNadine RiedelSabine Laudage TelesSophia Wickel Date of publication : May 2026Link : https://doi.org/10.1016/j.jpubeco.2026.105565 Project The effect of transfert pricing documentation requirements on tax compliance costs and administrative costs Data provided through CASD (23) BTS-Postes : Base Tous Salariés : fichier Postes BTS-Etablissements : Base Tous Salariés : fichier Etablissements FARE : Annual structural statistics of companies from the ESANE scheme LIFI : Financial Links between Enterprises OFATS : Outward Foreign Affiliates Statistics TIC Entreprises : Information and Communication Technologies Survey - businesses section FICUS : Annual structural statistics of companies from the SUSE scheme SIASP Postes : Système d'Information sur les Agents des Services Publics - Fichier Postes BTS-Entreprises : Base Tous Salariés : fichier Entreprises BTS-Salariés : Base Tous Salariés : fichiers Salariés CEP : Outlines of profiled enterprises BIC-RS : Industrial and commercial profits - simplified scheme BIC-RN : Industrial and commercial profits - normal scheme PERIM : Tax groups scopes Enquête LIFI : Financial Links between Enterprises Survey BIC-IS : Industrial and commercial profits - all schemes ISGROUPE : Tax groups of companies for corporate tax FGE : File on Central Civil Servants CBCR : Country by country reporting DES : European service declaration CITRUS : Company restructuring index ENQ NC8 : Introductions/Expéditions en nomenclature combinée NC8 DOU NC8 : Importations et exportations avec les pays extra-Union européenne en nomenclature de produits NC8 + -
