The Resource Cost-plus contract R&D services : should state subsidies be deducted from the cost base?

Cost-plus contract R&D services : should state subsidies be deducted from the cost base?

Label
Cost-plus contract R&D services : should state subsidies be deducted from the cost base?
Title
Cost-plus contract R&D services : should state subsidies be deducted from the cost base?
Creator
Subject
Language
eng
Summary
This article examines the ruling by the Lower Administrative Court of Montreuil in the Philips France SAS case, in which the Court contemplated whether state subsidies should be deducted from the cost base for transfer pricing purposes
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 22 (2015),
http://library.link/vocab/creatorName
  • Silberztein, C
  • Granel, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • R&D
  • subsidy
  • deductions
  • case law
Label
Cost-plus contract R&D services : should state subsidies be deducted from the cost base?
Instantiates
Publication
Label
Cost-plus contract R&D services : should state subsidies be deducted from the cost base?
Publication

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