{"id":26399,"date":"2026-10-22T10:38:03","date_gmt":"2026-10-22T08:38:03","guid":{"rendered":"https:\/\/www.gamapa.de\/?page_id=26399"},"modified":"2026-10-22T10:39:29","modified_gmt":"2026-10-22T08:39:29","slug":"prix-de-transfert","status":"publish","type":"page","link":"https:\/\/www.gamapa.de\/fr\/domaines-de-services-de-conseil\/conseil-fiscal\/prix-de-transfert\/","title":{"rendered":"Prix de transfert"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Ma\u00eetriser la complexit\u00e9, saisir les opportunit\u00e9s mondiales.<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vous exercez vos activit\u00e9s \u00e0 l\u2019international avec vos propres filiales ? Dans ce cas, les transactions intra-groupe transfrontali\u00e8res font partie de votre quotidien. Celles-ci sont soumises au principe dit \u00ab de pleine concurrence \u00bb, c\u2019est-\u00e0-dire que les prix de transfert pour toutes les livraisons et prestations doivent \u00eatre convenus comme entre des tiers ind\u00e9pendants, c\u2019est-\u00e0-dire aux conditions habituelles du march\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En fonction du volume des transactions intra-groupe et de la taille de l\u2019entreprise, les exigences en mati\u00e8re de documentation varient : elles vont du \u00ab Master File \u00bb et du \u00ab Local File \u00bb aux rapports pays par pays (Country-by-Country Reports, CbCR). Le \u00ab Master File \u00bb et le \u00ab Local File \u00bb doivent \u00eatre \u00e9tablis dans les meilleurs d\u00e9lais et pr\u00e9sent\u00e9s lors des contr\u00f4les fiscaux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous allions une expertise approfondie \u00e0 des services sur mesure et efficaces destin\u00e9s aux entreprises op\u00e9rant \u00e0 l\u2019international.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>Nos domaines de conseil<\/strong><\/strong><\/h3>\n\n\n\n<div class=\"wp-block-pb-accordion-item c-accordion__item js-accordion-item no-js\" data-initially-open=\"false\" data-click-to-close=\"true\" data-auto-close=\"true\" data-scroll=\"false\" data-scroll-offset=\"0\"><h2 id=\"at-263990\" class=\"c-accordion__title js-accordion-controller\" role=\"button\"><strong><strong>1. Documentation des prix de transfert et conformit\u00e9<\/strong><\/strong><\/h2><div id=\"ac-263990\" class=\"c-accordion__content\">\n<ul class=\"wp-block-list\">\n<li>\u00c9laboration des \u00ab\u00a0master files\u00a0\u00bb et des fichiers locaux ainsi que des rapports pays par pays (CbCR)<\/li>\n\n\n\n<li>\u00c9laboration de la documentation relative aux op\u00e9rations exceptionnelles (telles que les transferts de fonctions)<\/li>\n\n\n\n<li>Assistance \u00e0 la r\u00e9daction de contrats<\/li>\n\n\n\n<li>R\u00e9alisation d\u2019\u00e9tudes comparatives pour l\u2019analyse du principe de pleine concurrence<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-pb-accordion-item c-accordion__item js-accordion-item no-js\" data-initially-open=\"false\" data-click-to-close=\"true\" data-auto-close=\"true\" data-scroll=\"false\" data-scroll-offset=\"0\"><h2 id=\"at-263991\" class=\"c-accordion__title js-accordion-controller\" role=\"button\"><strong><strong><strong>2. Conseil strat\u00e9gique et conception<\/strong><\/strong><\/strong><\/h2><div id=\"ac-263991\" class=\"c-accordion__content\">\n<ul class=\"wp-block-list\">\n<li>\u00c9laboration et accompagnement dans la mise en \u0153uvre de directives et de strat\u00e9gies en mati\u00e8re de prix de transfert (d\u00e9termination des prix de transfert)<\/li>\n\n\n\n<li>Planification et accompagnement des restructurations (par exemple, expansion \u00e0 l&rsquo;\u00e9tranger, r\u00e9organisations internes)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-pb-accordion-item c-accordion__item js-accordion-item no-js\" data-initially-open=\"false\" data-click-to-close=\"true\" data-auto-close=\"true\" data-scroll=\"false\" data-scroll-offset=\"0\"><h2 id=\"at-263992\" class=\"c-accordion__title js-accordion-controller\" role=\"button\"><strong><strong><strong><strong>3. Contr\u00f4les fiscaux et d\u00e9fense<\/strong><\/strong><\/strong><\/strong><\/h2><div id=\"ac-263992\" class=\"c-accordion__content\">\n<ul class=\"wp-block-list\">\n<li>Pr\u00e9paration et d\u00e9fense lors de contr\u00f4les fiscaux<\/li>\n\n\n\n<li>Accompagnement dans le cadre des proc\u00e9dures amiables (MAP) visant \u00e0 \u00e9viter la double imposition<\/li>\n\n\n\n<li>S\u00e9curit\u00e9 juridique proactive gr\u00e2ce aux accords pr\u00e9alables (APA)<\/li>\n\n\n\n<li>Accompagnement dans le cadre de proc\u00e9dures d&rsquo;arbitrage et de proc\u00e9dures judiciaires<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>Votre interlocutrice :<\/strong><\/strong><\/h3>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"2399\" height=\"1600\" src=\"https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-2399x1600.jpg\" alt=\"\" class=\"wp-image-25490\" srcset=\"https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-2399x1600.jpg 2399w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-600x400.jpg 600w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-768x512.jpg 768w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-50x33.jpg 50w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-1600x1067.jpg 1600w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-1536x1025.jpg 1536w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-2048x1366.jpg 2048w\" sizes=\"auto, (max-width: 2399px) 100vw, 2399px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Heike Riesselmann<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour plus d&rsquo;informations sur nos services dans le domaine des prix de transfert, rendez-vous sur :<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-buttons uagb-buttons__outer-wrap uagb-btn__default-btn uagb-btn-tablet__default-btn uagb-btn-mobile__default-btn uagb-block-816d7083\"><div class=\"uagb-buttons__wrap uagb-buttons-layout-wrap \">\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-56285e91 wp-block-button\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link\" aria-label=\"\" href=\"https:\/\/www.hlb-tp.de\/\" rel=\"follow noopener\" target=\"_self\" role=\"button\"><div class=\"uagb-button__link\">HLB Schumacher Gantef\u00fchrer Transfer Pricing<\/div><\/a><\/div><\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ma\u00eetriser la complexit\u00e9, saisir les opportunit\u00e9s mondiales. Vous exercez vos activit\u00e9s \u00e0 l\u2019international avec vos propres filiales ? Dans ce cas, les transactions intra-groupe transfrontali\u00e8res font partie de votre quotidien. Celles-ci sont soumises au principe dit \u00ab de pleine concurrence \u00bb, c\u2019est-\u00e0-dire que les prix de transfert pour toutes les livraisons et prestations doivent \u00eatre <a href=\"https:\/\/www.gamapa.de\/fr\/domaines-de-services-de-conseil\/conseil-fiscal\/prix-de-transfert\/\">[\u2026]<\/a><\/p>\n","protected":false},"author":5,"featured_media":13628,"parent":4498,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"templates\/template-simple-site.php","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-26399","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prix de transfert - GANTEF\u00dcHRER<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gamapa.de\/fr\/domaines-de-services-de-conseil\/conseil-fiscal\/prix-de-transfert\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prix de transfert - GANTEF\u00dcHRER\" \/>\n<meta property=\"og:description\" content=\"Ma\u00eetriser la complexit\u00e9, saisir les opportunit\u00e9s mondiales. 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