www.forvismazars.us
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Submitted URL: https://www.forvis.com/forsights/2024/03/french-uk-transfer-pricing-changes-effective-in-2024
Effective URL: https://www.forvismazars.us/forsights/2024/03/french-uk-transfer-pricing-changes-effective-in-2024
Submission: On December 17 via api from US — Scanned from DE
Effective URL: https://www.forvismazars.us/forsights/2024/03/french-uk-transfer-pricing-changes-effective-in-2024
Submission: On December 17 via api from US — Scanned from DE
Form analysis 4 forms found in the DOM
/search
<form role="search" action="/search"><input role="searchbox" placeholder="Search…" name="searchText">
<div class="buttons"><button class="unstyled close" type="button" aria-controls="ekearx8abnf"><app-icon role="presentation" icon="close" class="hydrated"><svg aria-hidden="true">
<use href="/ui/fm/www/assets/icon/sheets/icons.svg#close"></use>
</svg></app-icon></button><button class="unstyled search" hidden=""><app-icon role="presentation" icon="arrow-right" class="hydrated"><svg aria-hidden="true">
<use href="/ui/fm/www/assets/icon/sheets/icons.svg#arrow-right"></use>
</svg></app-icon></button></div>
</form>/search
<form role="search" action="/search"><input role="searchbox" placeholder="Search…" name="searchText">
<div class="buttons"><button class="unstyled close" type="button" aria-controls="sfnqfv456bb"><app-icon role="presentation" icon="close" class="hydrated"><svg aria-hidden="true">
<use href="/ui/fm/www/assets/icon/sheets/icons.svg#close"></use>
</svg></app-icon></button><button class="unstyled search" hidden=""><app-icon role="presentation" icon="arrow-right" class="hydrated"><svg aria-hidden="true">
<use href="/ui/fm/www/assets/icon/sheets/icons.svg#arrow-right"></use>
</svg></app-icon></button></div>
</form><form id="mktoForm_1010" novalidate="novalidate" class="mktoForm mktoHasWidth mktoLayoutLeft" data-styles-ready="true"> <style type="text/css">
.mktoForm .mktoButtonWrap.mktoSimple .mktoButton {
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border: 1px solid #75ae4c;
padding: 0.4em 1em;
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background-image: -webkit-linear-gradient(top, #99c47c, #75ae4c);
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.mktoForm .mktoButtonWrap.mktoSimple .mktoButton:hover {
border: 1px solid #447f19;
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border: 1px solid #447f19;
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.mktoForm .mktoButtonWrap.mktoSimple .mktoButton:active {
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background-image: -webkit-gradient(linear, left top, left bottom, from(#75ae4c), to(#99c47c));
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background-image: -moz-linear-gradient(top, #75ae4c, #99c47c);
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<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap mktoRequiredField"><label for="FirstName" id="LblFirstName" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>First Name
</label>
<div class="mktoGutter mktoHasWidth"></div><input id="FirstName" name="FirstName" placeholder="* First Name" maxlength="255" aria-labelledby="LblFirstName InstructFirstName" type="text"
class="mktoField mktoTextField mktoHasWidth mktoRequired" aria-required="true"><span id="InstructFirstName" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
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<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap mktoRequiredField"><label for="LastName" id="LblLastName" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Last Name
</label>
<div class="mktoGutter mktoHasWidth"></div><input id="LastName" name="LastName" placeholder="* Last Name" maxlength="255" aria-labelledby="LblLastName InstructLastName" type="text" class="mktoField mktoTextField mktoHasWidth mktoRequired"
aria-required="true"><span id="InstructLastName" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap mktoRequiredField"><label for="Email" id="LblEmail" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Email Address
</label>
<div class="mktoGutter mktoHasWidth"></div><input id="Email" name="Email" placeholder="* Email Address" maxlength="255" aria-labelledby="LblEmail InstructEmail" type="email" class="mktoField mktoEmailField mktoHasWidth mktoRequired"
aria-required="true"><span id="InstructEmail" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Phone" id="LblPhone" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Phone Number
</label>
<div class="mktoGutter mktoHasWidth"></div><input id="Phone" name="Phone" placeholder="* Phone Number" maxlength="255" aria-labelledby="LblPhone InstructPhone" type="tel" class="mktoField mktoTelField mktoHasWidth"><span id="InstructPhone"
tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap mktoRequiredField"><label for="Company" id="LblCompany" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Organization
</label>
<div class="mktoGutter mktoHasWidth"></div><input id="Company" name="Company" placeholder="* Organization" maxlength="255" aria-labelledby="LblCompany InstructCompany" type="text" class="mktoField mktoTextField mktoHasWidth mktoRequired"
aria-required="true"><span id="InstructCompany" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap mktoRequiredField"><label for="Industry" id="LblIndustry" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Industry
</label>
<div class="mktoGutter mktoHasWidth"></div><select id="Industry" name="Industry" aria-labelledby="LblIndustry InstructIndustry" class="mktoField mktoHasWidth mktoRequired" aria-required="true">
<option value="">* Industry</option>
<option value="Agribusiness">Agribusiness</option>
<option value="Architecture & Engineering">Architecture & Engineering</option>
<option value="Asset Management">Asset Management</option>
<option value="Construction">Construction</option>
<option value="Dealerships">Dealerships</option>
<option value="Energy & Natural Resources">Energy & Natural Resources</option>
<option value="Entertainment">Entertainment</option>
<option value="Financial Services">Financial Services</option>
<option value="Government Contracting">Government Contracting</option>
<option value="Healthcare: Community Health Centers">Healthcare: Community Health Centers</option>
<option value="Healthcare: Home Health & Hospice">Healthcare: Home Health & Hospice</option>
<option value="Healthcare: Hospitals & Health Systems">Healthcare: Hospitals & Health Systems</option>
<option value="Healthcare: Intellectual or Developmental Disabilities & Behavioral Health">Healthcare: Intellectual or Developmental Disabilities & Behavioral Health</option>
<option value="Healthcare: Long-Term Care & Senior Living">Healthcare: Long-Term Care & Senior Living</option>
<option value="Healthcare: Physician Practices">Healthcare: Physician Practices</option>
<option value="Higher Education">Higher Education</option>
<option value="Hospitality">Hospitality</option>
<option value="Individual Tax">Individual Tax</option>
<option value="Insurance">Insurance</option>
<option value="Manufacturing & Distribution">Manufacturing & Distribution</option>
<option value="Nonprofit">Nonprofit</option>
<option value="Other">Other</option>
<option value="Private Equity">Private Equity</option>
<option value="Professional Services">Professional Services</option>
<option value="Public Sector">Public Sector</option>
<option value="Real Estate">Real Estate</option>
<option value="Retail">Retail</option>
<option value="Technology & Software">Technology & Software</option>
<option value="Telecommunications">Telecommunications</option>
<option value="Transportation & Logistics">Transportation & Logistics</option>
</select><span id="InstructIndustry" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap mktoRequiredField"><label for="Title" id="LblTitle" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Job Title
</label>
<div class="mktoGutter mktoHasWidth"></div><select id="Title" name="Title" aria-labelledby="LblTitle InstructTitle" class="mktoField mktoHasWidth mktoRequired" aria-required="true">
<option value="">* Job Title</option>
<option value="Accountant">Accountant</option>
<option value="Associate/Senior">Associate/Senior</option>
<option value="Auditor">Auditor</option>
<option value="Board Member">Board Member</option>
<option value="Board of Directors">Board of Directors</option>
<option value="Budget Director">Budget Director</option>
<option value="CAO">CAO</option>
<option value="CCO/CLO">CCO/CLO</option>
<option value="CEO">CEO</option>
<option value="CEO/President">CEO/President</option>
<option value="CEO/President/Owner">CEO/President/Owner</option>
<option value="CFO">CFO</option>
<option value="Committee Member">Committee Member</option>
<option value="Compliance Officer">Compliance Officer</option>
<option value="Comptroller">Comptroller</option>
<option value="Controller">Controller</option>
<option value="COO/CIO">COO/CIO</option>
<option value="Dean">Dean</option>
<option value="Director">Director</option>
<option value="Director of Accounting">Director of Accounting</option>
<option value="Director of Finance">Director of Finance</option>
<option value="EVP/SVP">EVP/SVP</option>
<option value="Finance Professional">Finance Professional</option>
<option value="Financial Reporting">Financial Reporting</option>
<option value="Founder/Co-Founder">Founder/Co-Founder</option>
<option value="Founder-Owner">Founder-Owner</option>
<option value="Manager">Manager</option>
<option value="Managing Director">Managing Director</option>
<option value="Managing Partner">Managing Partner</option>
<option value="Other">Other</option>
<option value="Other Finance Professional">Other Finance Professional</option>
<option value="Owner">Owner</option>
<option value="Partner">Partner</option>
<option value="President">President</option>
<option value="Principal">Principal</option>
<option value="Principal/Managing Director">Principal/Managing Director</option>
<option value="Principle">Principle</option>
<option value="Provost">Provost</option>
<option value="Reimbursement Director">Reimbursement Director</option>
<option value="Vice President">Vice President</option>
<option value="VP of Finance">VP of Finance</option>
</select><span id="InstructTitle" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap mktoRequiredField"><label for="Country" id="LblCountry" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Country
</label>
<div class="mktoGutter mktoHasWidth"></div><select id="Country" name="Country" aria-labelledby="LblCountry InstructCountry" class="mktoField mktoHasWidth mktoRequired" aria-required="true">
<option value="">* Country</option>
<option value="United States">United States</option>
<option value="Afghanistan">Afghanistan</option>
<option value="Albania">Albania</option>
<option value="Algeria">Algeria</option>
<option value="Andorra">Andorra</option>
<option value="Angola">Angola</option>
<option value="Antigua & Deps">Antigua & Deps</option>
<option value="Argentina">Argentina</option>
<option value="Armenia">Armenia</option>
<option value="Australia">Australia</option>
<option value="Austria">Austria</option>
<option value="Azerbaijan">Azerbaijan</option>
<option value="Bahamas">Bahamas</option>
<option value="Bahrain">Bahrain</option>
<option value="Bangladesh">Bangladesh</option>
<option value="Barbados">Barbados</option>
<option value="Belarus">Belarus</option>
<option value="Belgium">Belgium</option>
<option value="Belize">Belize</option>
<option value="Benin">Benin</option>
<option value="Bhutan">Bhutan</option>
<option value="Bolivia">Bolivia</option>
<option value="Bosnia Herzegovina">Bosnia Herzegovina</option>
<option value="Botswana">Botswana</option>
<option value="Brazil">Brazil</option>
<option value="Brunei">Brunei</option>
<option value="Bulgaria">Bulgaria</option>
<option value="Burkina">Burkina</option>
<option value="Burundi">Burundi</option>
<option value="Cambodia">Cambodia</option>
<option value="Cameroon">Cameroon</option>
<option value="Canada">Canada</option>
<option value="Cape Verde">Cape Verde</option>
<option value="Central African Rep">Central African Rep</option>
<option value="Chad">Chad</option>
<option value="Chile">Chile</option>
<option value="China">China</option>
<option value="Colombia">Colombia</option>
<option value="Comoros">Comoros</option>
<option value="Congo">Congo</option>
<option value="Congo (Democratic Rep)">Congo (Democratic Rep)</option>
<option value="Costa Rica">Costa Rica</option>
<option value="Croatia">Croatia</option>
<option value="Cuba">Cuba</option>
<option value="Cyprus">Cyprus</option>
<option value="Czech Republic">Czech Republic</option>
<option value="Denmark">Denmark</option>
<option value="Djibouti">Djibouti</option>
<option value="Dominica">Dominica</option>
<option value="Dominican Republic">Dominican Republic</option>
<option value="East Timor">East Timor</option>
<option value="Ecuador">Ecuador</option>
<option value="Egypt">Egypt</option>
<option value="El Salvador">El Salvador</option>
<option value="Equatorial Guinea">Equatorial Guinea</option>
<option value="Eritrea">Eritrea</option>
<option value="Estonia">Estonia</option>
<option value="Ethiopia">Ethiopia</option>
<option value="Fiji">Fiji</option>
<option value="Finland">Finland</option>
<option value="France">France</option>
<option value="Gabon">Gabon</option>
<option value="Gambia">Gambia</option>
<option value="Georgia">Georgia</option>
<option value="Germany">Germany</option>
<option value="Ghana">Ghana</option>
<option value="Greece">Greece</option>
<option value="Grenada">Grenada</option>
<option value="Guatemala">Guatemala</option>
<option value="Guinea">Guinea</option>
<option value="Guinea-Bissau">Guinea-Bissau</option>
<option value="Guyana">Guyana</option>
<option value="Haiti">Haiti</option>
<option value="Honduras">Honduras</option>
<option value="Hungary">Hungary</option>
<option value="Iceland">Iceland</option>
<option value="India">India</option>
<option value="Indonesia">Indonesia</option>
<option value="Iran">Iran</option>
<option value="Iraq">Iraq</option>
<option value="Ireland (Republic)">Ireland (Republic)</option>
<option value="Israel">Israel</option>
<option value="Italy">Italy</option>
<option value="Ivory Coast">Ivory Coast</option>
<option value="Jamaica">Jamaica</option>
<option value="Japan">Japan</option>
<option value="Jordan">Jordan</option>
<option value="Kazakhstan">Kazakhstan</option>
<option value="Kenya">Kenya</option>
<option value="Kiribati">Kiribati</option>
<option value="Korea North">Korea North</option>
<option value="Korea South">Korea South</option>
<option value="Kosovo">Kosovo</option>
<option value="Kuwait">Kuwait</option>
<option value="Kyrgyzstan">Kyrgyzstan</option>
<option value="Laos">Laos</option>
<option value="Latvia">Latvia</option>
<option value="Lebanon">Lebanon</option>
<option value="Lesotho">Lesotho</option>
<option value="Liberia">Liberia</option>
<option value="Libya">Libya</option>
<option value="Liechtenstein">Liechtenstein</option>
<option value="Lithuania">Lithuania</option>
<option value="Luxembourg">Luxembourg</option>
<option value="Macedonia">Macedonia</option>
<option value="Madagascar">Madagascar</option>
<option value="Malawi">Malawi</option>
<option value="Malaysia">Malaysia</option>
<option value="Maldives">Maldives</option>
<option value="Mali">Mali</option>
<option value="Malta">Malta</option>
<option value="Marshall Islands">Marshall Islands</option>
<option value="Mauritania">Mauritania</option>
<option value="Mauritius">Mauritius</option>
<option value="Mexico">Mexico</option>
<option value="Micronesia">Micronesia</option>
<option value="Moldova">Moldova</option>
<option value="Monaco">Monaco</option>
<option value="Mongolia">Mongolia</option>
<option value="Montenegro">Montenegro</option>
<option value="Morocco">Morocco</option>
<option value="Mozambique">Mozambique</option>
<option value="Myanmar (Burma)">Myanmar (Burma)</option>
<option value="Namibia">Namibia</option>
<option value="Nauru">Nauru</option>
<option value="Nepal">Nepal</option>
<option value="Netherlands">Netherlands</option>
<option value="New Zealand">New Zealand</option>
<option value="Nicaragua">Nicaragua</option>
<option value="Niger">Niger</option>
<option value="Nigeria">Nigeria</option>
<option value="Norway">Norway</option>
<option value="Oman">Oman</option>
<option value="Pakistan">Pakistan</option>
<option value="Palau">Palau</option>
<option value="Panama">Panama</option>
<option value="Papua New Guinea">Papua New Guinea</option>
<option value="Paraguay">Paraguay</option>
<option value="Peru">Peru</option>
<option value="Philippines">Philippines</option>
<option value="Poland">Poland</option>
<option value="Portugal">Portugal</option>
<option value="Puerto Rico">Puerto Rico</option>
<option value="Qatar">Qatar</option>
<option value="Romania">Romania</option>
<option value="Russian Federation">Russian Federation</option>
<option value="Rwanda">Rwanda</option>
<option value="St Kitts & Nevis">St Kitts & Nevis</option>
<option value="St Lucia">St Lucia</option>
<option value="Saint Vincent & the Grenadines">Saint Vincent & the Grenadines</option>
<option value="Samoa">Samoa</option>
<option value="San Marino">San Marino</option>
<option value="Sao Tome & Principe">Sao Tome & Principe</option>
<option value="Saudi Arabia">Saudi Arabia</option>
<option value="Senegal">Senegal</option>
<option value="Serbia">Serbia</option>
<option value="Seychelles">Seychelles</option>
<option value="Sierra Leone">Sierra Leone</option>
<option value="Singapore">Singapore</option>
<option value="Slovakia">Slovakia</option>
<option value="Slovenia">Slovenia</option>
<option value="Solomon Islands">Solomon Islands</option>
<option value="Somalia">Somalia</option>
<option value="South Africa">South Africa</option>
<option value="South Sudan">South Sudan</option>
<option value="Spain">Spain</option>
<option value="Sri Lanka">Sri Lanka</option>
<option value="Sudan">Sudan</option>
<option value="Suriname">Suriname</option>
<option value="Swaziland">Swaziland</option>
<option value="Sweden">Sweden</option>
<option value="Switzerland">Switzerland</option>
<option value="Syria">Syria</option>
<option value="Taiwan">Taiwan</option>
<option value="Tajikistan">Tajikistan</option>
<option value="Tanzania">Tanzania</option>
<option value="Thailand">Thailand</option>
<option value="Togo">Togo</option>
<option value="Tonga">Tonga</option>
<option value="Trinidad & Tobago">Trinidad & Tobago</option>
<option value="Tunisia">Tunisia</option>
<option value="Turkey">Turkey</option>
<option value="Turkmenistan">Turkmenistan</option>
<option value="Tuvalu">Tuvalu</option>
<option value="Uganda">Uganda</option>
<option value="Ukraine">Ukraine</option>
<option value="United Arab Emirates">United Arab Emirates</option>
<option value="United Kingdom">United Kingdom</option>
<option value="Uruguay">Uruguay</option>
<option value="Uzbekistan">Uzbekistan</option>
<option value="Vanuatu">Vanuatu</option>
<option value="Vatican City">Vatican City</option>
<option value="Venezuela">Venezuela</option>
<option value="Vietnam">Vietnam</option>
<option value="Yemen">Yemen</option>
<option value="Zambia">Zambia</option>
<option value="Zimbabwe">Zimbabwe</option>
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<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
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<div class="mktoClear"></div>
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<div class="mktoFormRow">
<div class="mktoPlaceholder mktoPlaceholdernew_roletypeorganization"></div>
<div class="mktoPlaceholder mktoPlaceholdercrm_enrolleesizeresponse"></div>
<div class="mktoClear"></div>
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<div class="mktoFormRow">
<div class="mktoPlaceholder mktoPlaceholdercrm_assetsizeresponse"></div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoPlaceholder mktoPlaceholdercrm_populationsizeresponse"></div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoPlaceholder mktoPlaceholderCity"></div>
<div class="mktoPlaceholder mktoPlaceholderState"></div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<fieldset class="mktoFormCol">
<legend>Industry Subscriptions</legend>
<div class="mktoFormRow">
<div class="mktoFormCol">
<div class="mktoOffset mktoHasWidth"></div>
<div class="mktoFieldWrap">
<div class="mktoHtmlText mktoHasWidth">
<h4 class="u-space--zero--bottom">Industry Subscriptions</h4>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Asset_Management__c" id="LblAsset_Management__c" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Asset Management
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="Asset_Management__c" id="Asset_Management__c" type="checkbox" value="yes" aria-labelledby="LblAsset_Management__c InstructAsset_Management__c"
class="mktoField"><label for="Asset_Management__c" id="LblAsset_Management__c"></label></div><span id="InstructAsset_Management__c" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_ind_con" id="Lbldhg_subpref_ind_con" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Construction
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_ind_con" id="dhg_subpref_ind_con" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_ind_con Instructdhg_subpref_ind_con"
class="mktoField"><label for="dhg_subpref_ind_con" id="Lbldhg_subpref_ind_con"></label></div><span id="Instructdhg_subpref_ind_con" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Dealerships__c" id="LblDealerships__c" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Dealerships
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="Dealerships__c" id="Dealerships__c" type="checkbox" value="yes" aria-labelledby="LblDealerships__c InstructDealerships__c" class="mktoField"><label
for="Dealerships__c" id="LblDealerships__c"></label></div><span id="InstructDealerships__c" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Energy__c" id="LblEnergy__c" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Energy
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="Energy__c" id="Energy__c" type="checkbox" value="yes" aria-labelledby="LblEnergy__c InstructEnergy__c" class="mktoField"><label for="Energy__c"
id="LblEnergy__c"></label></div><span id="InstructEnergy__c" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Financial_Services__c" id="LblFinancial_Services__c" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Financial Services
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="Financial_Services__c" id="Financial_Services__c" type="checkbox" value="yes" aria-labelledby="LblFinancial_Services__c InstructFinancial_Services__c"
class="mktoField"><label for="Financial_Services__c" id="LblFinancial_Services__c"></label></div><span id="InstructFinancial_Services__c" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_foodagribusiness" id="Lbldhg_subpref_foodagribusiness" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Food & Agribusiness
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_foodagribusiness" id="dhg_subpref_foodagribusiness" type="checkbox" value="yes"
aria-labelledby="Lbldhg_subpref_foodagribusiness Instructdhg_subpref_foodagribusiness" class="mktoField"><label for="dhg_subpref_foodagribusiness" id="Lbldhg_subpref_foodagribusiness"></label></div><span
id="Instructdhg_subpref_foodagribusiness" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_ind_gov" id="Lbldhg_subpref_ind_gov" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Government Contracting
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_ind_gov" id="dhg_subpref_ind_gov" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_ind_gov Instructdhg_subpref_ind_gov"
class="mktoField"><label for="dhg_subpref_ind_gov" id="Lbldhg_subpref_ind_gov"></label></div><span id="Instructdhg_subpref_ind_gov" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_ind_hcg" id="Lbldhg_subpref_ind_hcg" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Healthcare (HC)
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_ind_hcg" id="dhg_subpref_ind_hcg" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_ind_hcg Instructdhg_subpref_ind_hcg"
class="mktoField"><label for="dhg_subpref_ind_hcg" id="Lbldhg_subpref_ind_hcg"></label></div><span id="Instructdhg_subpref_ind_hcg" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_hccommunityhealthcenters" id="Lbldhg_subpref_hccommunityhealthcenters" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>HC: Community Health Centers
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_hccommunityhealthcenters" id="dhg_subpref_hccommunityhealthcenters" type="checkbox" value="yes"
aria-labelledby="Lbldhg_subpref_hccommunityhealthcenters Instructdhg_subpref_hccommunityhealthcenters" class="mktoField"><label for="dhg_subpref_hccommunityhealthcenters" id="Lbldhg_subpref_hccommunityhealthcenters"></label></div>
<span id="Instructdhg_subpref_hccommunityhealthcenters" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_hchomecarehospice" id="Lbldhg_subpref_hchomecarehospice" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>HC: Home Care & Hospice
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_hchomecarehospice" id="dhg_subpref_hchomecarehospice" type="checkbox" value="yes"
aria-labelledby="Lbldhg_subpref_hchomecarehospice Instructdhg_subpref_hchomecarehospice" class="mktoField"><label for="dhg_subpref_hchomecarehospice" id="Lbldhg_subpref_hchomecarehospice"></label></div><span
id="Instructdhg_subpref_hchomecarehospice" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_hclongtermcareseniorliving" id="Lbldhg_subpref_hclongtermcareseniorliving" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>HC: Long-Term Care & Senior Living
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_hclongtermcareseniorliving" id="dhg_subpref_hclongtermcareseniorliving" type="checkbox" value="yes"
aria-labelledby="Lbldhg_subpref_hclongtermcareseniorliving Instructdhg_subpref_hclongtermcareseniorliving" class="mktoField"><label for="dhg_subpref_hclongtermcareseniorliving" id="Lbldhg_subpref_hclongtermcareseniorliving"></label>
</div><span id="Instructdhg_subpref_hclongtermcareseniorliving" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="crm_payorservices" id="Lblcrm_payorservices" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>HC: Payor Services
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="crm_payorservices" id="crm_payorservices" type="checkbox" value="yes" aria-labelledby="Lblcrm_payorservices Instructcrm_payorservices" class="mktoField"><label
for="crm_payorservices" id="Lblcrm_payorservices"></label></div><span id="Instructcrm_payorservices" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Higher_Education__c" id="LblHigher_Education__c" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Higher Education
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="Higher_Education__c" id="Higher_Education__c" type="checkbox" value="yes" aria-labelledby="LblHigher_Education__c InstructHigher_Education__c"
class="mktoField"><label for="Higher_Education__c" id="LblHigher_Education__c"></label></div><span id="InstructHigher_Education__c" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Hospitality__c" id="LblHospitality__c" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Hospitality
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="Hospitality__c" id="Hospitality__c" type="checkbox" value="yes" aria-labelledby="LblHospitality__c InstructHospitality__c" class="mktoField"><label
for="Hospitality__c" id="LblHospitality__c"></label></div><span id="InstructHospitality__c" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_ind_isg" id="Lbldhg_subpref_ind_isg" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Insurance
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_ind_isg" id="dhg_subpref_ind_isg" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_ind_isg Instructdhg_subpref_ind_isg"
class="mktoField"><label for="dhg_subpref_ind_isg" id="Lbldhg_subpref_ind_isg"></label></div><span id="Instructdhg_subpref_ind_isg" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Manufacturing_Distribution__c" id="LblManufacturing_Distribution__c" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Manufacturing & Distribution
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="Manufacturing_Distribution__c" id="Manufacturing_Distribution__c" type="checkbox" value="yes"
aria-labelledby="LblManufacturing_Distribution__c InstructManufacturing_Distribution__c" class="mktoField"><label for="Manufacturing_Distribution__c" id="LblManufacturing_Distribution__c"></label></div><span
id="InstructManufacturing_Distribution__c" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Not_for_Profit__c" id="LblNot_for_Profit__c" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Nonprofit
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="Not_for_Profit__c" id="Not_for_Profit__c" type="checkbox" value="yes" aria-labelledby="LblNot_for_Profit__c InstructNot_for_Profit__c" class="mktoField"><label
for="Not_for_Profit__c" id="LblNot_for_Profit__c"></label></div><span id="InstructNot_for_Profit__c" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_ind_pe" id="Lbldhg_subpref_ind_pe" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Private Equity
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_ind_pe" id="dhg_subpref_ind_pe" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_ind_pe Instructdhg_subpref_ind_pe" class="mktoField"><label
for="dhg_subpref_ind_pe" id="Lbldhg_subpref_ind_pe"></label></div><span id="Instructdhg_subpref_ind_pe" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_ind_pcs" id="Lbldhg_subpref_ind_pcs" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Private Client
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_ind_pcs" id="dhg_subpref_ind_pcs" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_ind_pcs Instructdhg_subpref_ind_pcs"
class="mktoField"><label for="dhg_subpref_ind_pcs" id="Lbldhg_subpref_ind_pcs"></label></div><span id="Instructdhg_subpref_ind_pcs" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_publicsector" id="Lbldhg_subpref_publicsector" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Public Sector
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_publicsector" id="dhg_subpref_publicsector" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_publicsector Instructdhg_subpref_publicsector"
class="mktoField"><label for="dhg_subpref_publicsector" id="Lbldhg_subpref_publicsector"></label></div><span id="Instructdhg_subpref_publicsector" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_ind_re" id="Lbldhg_subpref_ind_re" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Real Estate
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_ind_re" id="dhg_subpref_ind_re" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_ind_re Instructdhg_subpref_ind_re" class="mktoField"><label
for="dhg_subpref_ind_re" id="Lbldhg_subpref_ind_re"></label></div><span id="Instructdhg_subpref_ind_re" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_retail" id="Lbldhg_subpref_retail" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Retail
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_retail" id="dhg_subpref_retail" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_retail Instructdhg_subpref_retail" class="mktoField"><label
for="dhg_subpref_retail" id="Lbldhg_subpref_retail"></label></div><span id="Instructdhg_subpref_retail" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_ind_tech" id="Lbldhg_subpref_ind_tech" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Technology
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_ind_tech" id="dhg_subpref_ind_tech" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_ind_tech Instructdhg_subpref_ind_tech"
class="mktoField"><label for="dhg_subpref_ind_tech" id="Lbldhg_subpref_ind_tech"></label></div><span id="Instructdhg_subpref_ind_tech" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Telecommunications__c" id="LblTelecommunications__c" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Telecommunications
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="Telecommunications__c" id="Telecommunications__c" type="checkbox" value="yes" aria-labelledby="LblTelecommunications__c InstructTelecommunications__c"
class="mktoField"><label for="Telecommunications__c" id="LblTelecommunications__c"></label></div><span id="InstructTelecommunications__c" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="Transportation_Logistics__c" id="LblTransportation_Logistics__c" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Transportation & Logistics
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="Transportation_Logistics__c" id="Transportation_Logistics__c" type="checkbox" value="yes"
aria-labelledby="LblTransportation_Logistics__c InstructTransportation_Logistics__c" class="mktoField"><label for="Transportation_Logistics__c" id="LblTransportation_Logistics__c"></label></div><span
id="InstructTransportation_Logistics__c" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
</fieldset>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<fieldset class="mktoFormCol">
<legend>Services Subscriptions</legend>
<div class="mktoFormRow">
<div class="mktoFormCol">
<div class="mktoOffset mktoHasWidth"></div>
<div class="mktoFieldWrap">
<div class="mktoHtmlText mktoHasWidth">
<h4>Service Subscriptions</h4>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFormRow">
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_list_auditandassurance" id="Lbldhg_subpref_list_auditandassurance" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Assurance
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_list_auditandassurance" id="dhg_subpref_list_auditandassurance" type="checkbox" value="yes"
aria-labelledby="Lbldhg_subpref_list_auditandassurance Instructdhg_subpref_list_auditandassurance" class="mktoField"><label for="dhg_subpref_list_auditandassurance" id="Lbldhg_subpref_list_auditandassurance"></label></div><span
id="Instructdhg_subpref_list_auditandassurance" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_cybersecuritytechsolutions" id="Lbldhg_cybersecuritytechsolutions" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>IT Security & Controls
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_cybersecuritytechsolutions" id="dhg_cybersecuritytechsolutions" type="checkbox" value="yes"
aria-labelledby="Lbldhg_cybersecuritytechsolutions Instructdhg_cybersecuritytechsolutions" class="mktoField"><label for="dhg_cybersecuritytechsolutions" id="Lbldhg_cybersecuritytechsolutions"></label></div><span
id="Instructdhg_cybersecuritytechsolutions" tabindex="-1" class="mktoInstruction"></span>
<div class="mktoClear"></div>
</div>
<div class="mktoClear"></div>
</div>
<div class="mktoFieldDescriptor mktoFormCol">
<div class="mktoOffset"></div>
<div class="mktoFieldWrap"><label for="dhg_subpref_svc_ebp" id="Lbldhg_subpref_svc_ebp" class="mktoLabel mktoHasWidth">
<div class="mktoAsterix">*</div>Employee Benefit Plan
</label>
<div class="mktoGutter mktoHasWidth"></div>
<div class="mktoLogicalField mktoCheckboxList mktoHasWidth"><input name="dhg_subpref_svc_ebp" id="dhg_subpref_svc_ebp" type="checkbox" value="yes" aria-labelledby="Lbldhg_subpref_svc_ebp Instructdhg_subpref_svc_ebp"
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FRENCH & UK TRANSFER PRICING CHANGES EFFECTIVE IN 2024
Tax Planning • March 22, 2024
French and U.K. transfer pricing documentation requirements changed in 2023.
Read about the impact.
Explore Contents
1. France
2. U.K.
1. Home
2. FORsights
3. French & UK Transfer Pricing Changes Effective in 2024
France and the U.K. are major U.S. trading partners. Each country has made
changes to its transfer pricing (TP) documentation requirements in 2023 that
will be effective in 2024. The changes are outlined in the sections below.
FRANCE
In May 2023, the French government proposed a 15% increase in resources for tax
audits to support its fight against tax fraud. In this context, the Finance Bill
for 2024 (Finance Bill), which became law on December 30, 2023 contains a number
of changes to the existing TP legislation.
The Finance Bill reduced the current threshold for a Master File and Local File
from €400 million in consolidated revenue to €150 million in consolidated
revenue. The minimum penalty for non-compliance increased from €10,000 to
€50,000, i.e., €150,000 considering a three-year audited period.
The Finance Bill placed the burden of proof on the taxpayer when there is a
difference between the TP policy described in the TP documentation, and the TP
policy applied by the French Tax Authorities (FTA).
In addition, the Finance Bill gave the right to the FTA to reassess the value of
intangible assets transferred in an intercompany transaction based upon
subsequent results (ex post) to the fiscal year in which the transaction was
carried out. It also extended the statute of limitations from three years to six
years.
These new measures are applicable for fiscal years starting January 1, 2024.
Going forward, hard-to-value intangibles will be critical points during tax
audits, given the extended statute of limitations and the fact that the FTA can
reassess the value of the intangibles transferred in case of significant
differences between forecast figures and ex post financial information.
U.K.
In December 2022, the U.K. government published a secondary draft legislation
for comment (The Transfer Pricing Records Regulations 2023), which requires
large multinational groups operating in the U.K. to maintain a Master File and a
Local File in the prescribed and standardized format as described in the
Organisation for Economic Cooperation and Development (OECD) TP guidelines and
an additional requirement unique to the U.K. in the form of a supporting Summary
Audit Trail (SAT).
The requirements are part of a four-tiered approach to TP documentation:
1. Master File — containing standardized information relevant to all
multinational group members;
2. Local File — referring specifically to the material transactions of the
local taxpayer;
3. Country by Country Report — containing aggregate data on the global
allocation of income, profit, taxes paid, and economic activity among the
jurisdictions in which it operates; and
4. SAT — involving the completion of a questionnaire providing evidence of the
information used when preparing the Local File and Master File, in addition
to providing further details on how TP policies were implemented.
The new requirement applies to U.K. businesses that are a part of multinational
groups with an annual consolidated revenue exceeding €750 million. For
multinational groups below this threshold but above the small and midsize
enterprises threshold, i.e., with an annual turnover above the U.K. government
notes that the OECD format is still considered best practice. It also recommends
the OECD format for all businesses that are required to apply TP in the U.K.
The legislation is effective for accounting periods beginning on or after April
1, 2023.
The U.K. Local File and Master File will not be required to be submitted to His
Majesty’s Revenue and Customs (HMRC) with the tax return; however, they must be
maintained and made available to HMRC within 30 days upon request. When
qualifying multinational groups fail to maintain the U.K. Local File and Master
File or to produce the files on request, there will be a maximum penalty of 30%
of potential lost revenue because of a presumption of carelessness, in addition
to the standard fixed fee penalty of £3,000 for failure to keep or produce TP
documentation. Contemporaneous documentation, i.e., TP documentation prepared
before filing the tax return, is the first line of defense against these
penalties.
When preparing U.K. TP documentation, particular focus should be given to
substantiating the functional analysis section of the files, the intercompany
transactions entered into, and the particular contributions to risk management
and value creation. Consideration should also be given to whether the group has
sufficient evidence to support the pricing of the intercompany transactions as
arm’s-length.
How Forvis Mazars Can Help
We recommend preparing TP documentation even if the thresholds are not met.
Particular attention must be paid to existing TP documentation content. We
recommend that groups undertake thorough gap analyses to identify any
misalignments between their French business’ existing TP documentation and the
TP policies applied and amend it if necessary. In practice, the analyses should
focus on the functional analysis, the intercompany transactions, the TP methods
applied, and the economic analyses.
Forvis Mazars anticipates increased audit activities by the French and U.K. tax
authorities. We advise multinational groups operating in France and the U.K. to
consult with local TP experts to ensure that their TP policies comply with local
regulations and to avoid any preventable penalty.
--------------------------------------------------------------------------------
READ MORE
Article Consulting International Tax Services Tax Tax Planning
--------------------------------------------------------------------------------
AUTHORED BY
Audrey May, Frédéric Barat, Coralie Crespin, David Sayers, Gabriel Fuenmayor
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