OECD BEPS Action 13 introduced a new transfer pricing documentation concept consisting of a master file, a local file and a country-by-country report. Under BEPS Action 13, the OECD recommends to ensure “that there is no public disclosure of confidential information […] and other commercially sensitive information contained in the documentation package”. Nonetheless, the European Commission has presented a proposal to implement public country-by-country reporting (CbCR). In France, public CbCR was adopted on November 8^th, 2016, by the National Assembly as a part of the transparency and anti-corruption bill. However, in its decision of December 8^th, 2016, the French Conseil constitutionnel (Constitutional Court) has declared public CbCR unconstitutional.