The Resource French case law - burden of proof heavier on Tax Administration shoulders?
French case law - burden of proof heavier on Tax Administration shoulders?
Resource Information
The item French case law - burden of proof heavier on Tax Administration shoulders? 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 French case law - burden of proof heavier on Tax Administration shoulders? 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
- 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
- Language
- eng
- Label
- French case law - burden of proof heavier on Tax Administration shoulders?
- Title
- French case law - burden of proof heavier on Tax Administration shoulders?
- 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?
- Label
- French case law - burden of proof heavier on Tax Administration shoulders?
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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/French-case-law---burden-of-proof-heavier-on-Tax/3Xqn5R0FkG0/" 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/French-case-law---burden-of-proof-heavier-on-Tax/3Xqn5R0FkG0/">French case law - burden of proof heavier on Tax Administration shoulders?</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>
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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/French-case-law---burden-of-proof-heavier-on-Tax/3Xqn5R0FkG0/" 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/French-case-law---burden-of-proof-heavier-on-Tax/3Xqn5R0FkG0/">French case law - burden of proof heavier on Tax Administration shoulders?</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>
