The Resource Annual review : France
Annual review : France
Resource Information
The item Annual review : France represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Annual review : France represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In March 2012, the French customs authorities published an updated version of their guidelines applicable to customs value containing an amendment with respect to transfer pricing. This article provides an overview. It also provides recent case law on allocation of profits, deductibility of expenses/losses, and litigation focusing on comparables
- Language
- eng
- Label
- Annual review : France
- Title
- Annual review : France
- Language
- eng
- Summary
- In March 2012, the French customs authorities published an updated version of their guidelines applicable to customs value containing an amendment with respect to transfer pricing. This article provides an overview. It also provides recent case law on allocation of profits, deductibility of expenses/losses, and litigation focusing on comparables
- Citation source
- In: Transfer pricing international journal. - London. - Vol. 14 (2013),
- http://library.link/vocab/creatorName
-
- Monsenego, J. (Julien)
- Cabrita, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- customs value
- attribution of profits
- case law
- arm's length principle
- deductions
- Label
- Annual review : France
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Annual-review--France/Lh7MLumefzA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Annual-review--France/Lh7MLumefzA/">Annual review : France</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
