The Resource French case law - burden of proof heavier on Tax Administration shoulders?

French case law - burden of proof heavier on Tax Administration shoulders?

Label
French case law - burden of proof heavier on Tax Administration shoulders?
Title
French case law - burden of proof heavier on Tax Administration shoulders?
Creator
Subject
Language
eng
Summary
This article looks at two rulings recently released by the French Administrative Supreme Court concerning transfer pricing matters. Both cases (Société Electromécanique du Nivernais and Cap Gemini) are favourable to the taxpayer and evidence a pragmatic approach from the Supreme Court which may provide a certain level of comfort for transfer pricing practitioners
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
http://library.link/vocab/creatorName
Gelin, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • burden of proof
Label
French case law - burden of proof heavier on Tax Administration shoulders?
Instantiates
Publication
Label
French case law - burden of proof heavier on Tax Administration shoulders?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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