The Resource Abuse of the law : French tax authorities may disregard transactions concluded by a Swiss subsidiary

Abuse of the law : French tax authorities may disregard transactions concluded by a Swiss subsidiary

Label
Abuse of the law : French tax authorities may disregard transactions concluded by a Swiss subsidiary
Title
Abuse of the law : French tax authorities may disregard transactions concluded by a Swiss subsidiary
Subject
Language
eng
Summary
The Supreme Administrative Court considered the case of a French corporation that e stablished a Swiss subsidiary which derived profits from abroad. This note discusses the Court's decision in which it held that the Swiss subsidiary was a sham and its income should therefore be attributed to the French corporation and that certain expenses incurred by the French corporation were not related to its business and thus not deductible for tax purposes
Citation source
In: European taxation. - Amsterdam. - Vol. 22 (1983),
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • sham transaction
  • abuse of law
  • tax treaty
Label
Abuse of the law : French tax authorities may disregard transactions concluded by a Swiss subsidiary
Instantiates
Publication
Label
Abuse of the law : French tax authorities may disregard transactions concluded by a Swiss subsidiary
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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