AirBnb and AhTop
Lead NCPFrance
Supporting NCP(s)Ireland, United Kingdom, United States
DescriptionSpecific instance concerning an alleged non-observance of the OECD Guidelines.
Date14 May 2020
Host country(ies)France
SourceBusiness, Multi-stakeholder
Industry sectorAccommodation and food service

Read the statement of receipt published by the French NCP on 4 June 2020: English / French

Read the initial statement published by the French NCP on 14 December 2020: English / French

Read the final statement issued by the French NCP on 1 June 2021: English & French

View the dedicated page for this specific instance on the French NCP's website.

On 14 May 2020, AhTop, a business association specialised in the hospitality and tourism sector in France, submitted a specific instance to the French NCP alleging that Airbnb, a US company operating an online platform of hospitality services, had not observed the Taxation (Chapter XI) provisions of the OECD Guidelines. The specific Instance raises issues about Airbnb’s transfer pricing between France and Ireland, with respect to the arm’s length principle, and income taxes in Airbnb’s activities in France. The case raised questions related to the relationship between the taxation chapter of the OECD Guidelines and substequent development, including BEPS. The NCPs of Ireland, the US, and the UK acted as supporting NCPs. 

On 30 June 2020, the French NCP accepted the specific instance and offered its good offices to the parties. The company responded that it would only engage with the French tax authorities and that, consequently, it declined to participate in the NCP’s good offices.

On 8 September 2020, the French NCP finalised its initial assessment and published the statement on 15 December 2020 after consulatation with the submitter, the company and the supporting NCPs. As good offices had not been accepted by the company, the NCP moved directly to the conclusion phase in accordance with its bylaw.

On 1 June 2021, the NCP issued a final statement in which it refers the case to the French Tax Authorities, as the authority responsible for verifying the legality of a company’s transfer pricing practices through a tax audit. The NCP also issued several recommendations: 

  • That Airbnb France “comply with both the letter and the spirit of the tax laws and regulations” applicable in France “by making timely payment of their tax liabilities”. The NCP clarifies that this “includes such measures as (...) and conforming transfer pricing practices with the arm’s length principle”(XI).
  • That Airbnb France disclose information on its taxation

Airbnb France took note of these recommendations and stated that it is open to engaging with French Tax Authorities.

The NCP invites the Irish, U.S. and British supporting NCPs to forward this statement to the company’s business relationships within Airbnb Group Inc., to ensure worldwide observance of the the Guidelines tax chapter. 

The NCP does not plan a follow up for this specific instance.


Association pour un Herbégement et un Tourisme Professionnels