The Resource French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter
French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter
Resource Information
The item French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter 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 branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter 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 note examines a ground-breaking decision of the French Supreme Administrative Court (Sodirep Textiles SA-NV) that held that a French branch of a foreign company must, under transfer pricing rules, charge interest to its foreign head office in relation to internal cash advances provided to the latter despite the absence of a separate legal personality
- Language
- eng
- Label
- French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter
- Title
- French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter
- Language
- eng
- Summary
- This note examines a ground-breaking decision of the French Supreme Administrative Court (Sodirep Textiles SA-NV) that held that a French branch of a foreign company must, under transfer pricing rules, charge interest to its foreign head office in relation to internal cash advances provided to the latter despite the absence of a separate legal personality
- Citation source
- In: European taxation. - Amsterdam. - Vol. 56 (2016),
- http://library.link/vocab/creatorName
-
- Escaut, P
- Glon, G
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- transfer pricing
- intercompany loan
- branch
- head office
- Label
- French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter
- Label
- French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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-branch-of-foreign-company-must-charge/OWB3gYFu8dI/" 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-branch-of-foreign-company-must-charge/OWB3gYFu8dI/">French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter
Copy and paste the following RDF/HTML data fragment to cite this resource
<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-branch-of-foreign-company-must-charge/OWB3gYFu8dI/" 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-branch-of-foreign-company-must-charge/OWB3gYFu8dI/">French branch of foreign company must charge interest to its head office in consideration for cash advances provided to the latter</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
