Transfer pricing : should costs be netted with subsidies under the cost plus method?
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The work Transfer pricing : should costs be netted with subsidies under the cost plus method? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Transfer pricing : should costs be netted with subsidies under the cost plus method?
Resource Information
The work Transfer pricing : should costs be netted with subsidies under the cost plus method? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Transfer pricing : should costs be netted with subsidies under the cost plus method?
- Language
- eng
- Summary
- On 11 October 2016, the Administrative Court of Appeals of Versailles ruled that a French company did not transfer profits abroad when computing its cost basis net of subsidies for the purposes of billing its R&D services to a foreign affiliate. The French Tax Administration did not succeed in proving that such a deduction would not have been applied between independent parties. The authors discuss the decision
- Citation source
- In: Tax planning international : European tax service. - London. - Vol. 18 (2016), no. 11 ; 3 p
- Geographic coverage
- Europe
- Language note
- English
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