The Resource Functional analysis goes before the French Supreme Administrative Court : a short-term win for the taxpayer, long-term uncertainty for the future

Functional analysis goes before the French Supreme Administrative Court : a short-term win for the taxpayer, long-term uncertainty for the future

Label
Functional analysis goes before the French Supreme Administrative Court : a short-term win for the taxpayer, long-term uncertainty for the future
Title
Functional analysis goes before the French Supreme Administrative Court : a short-term win for the taxpayer, long-term uncertainty for the future
Creator
Subject
Language
eng
Summary
This note presents a case decided by the French Supreme Administrative Court on 4 October 2021. The main takeaway from the decision is that profit allocation needs to be based on a precise functional analysis. This means, in particular, that the use of the term “principal entrepreneur”, in practice, is irrelevant in determining whether or not a company should be allocated a residual profit or loss. Also, specific risks may justify temporary reduced profitability in certain instances
Citation source
In: European taxation. - Amsterdam. - Vol. 62 (2022), no. 5 ; p. 225-227
http://library.link/vocab/creatorName
Mallaret, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • allocation of profits
  • functional analysis
  • risk
  • case law
Label
Functional analysis goes before the French Supreme Administrative Court : a short-term win for the taxpayer, long-term uncertainty for the future
Instantiates
Publication
Label
Functional analysis goes before the French Supreme Administrative Court : a short-term win for the taxpayer, long-term uncertainty for the future
Publication

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