The Resource Profit shifting and comparability : the French Supreme Administrative Court provides useful clarification on functional analysis and the concept of routine entity

Profit shifting and comparability : the French Supreme Administrative Court provides useful clarification on functional analysis and the concept of routine entity

Label
Profit shifting and comparability : the French Supreme Administrative Court provides useful clarification on functional analysis and the concept of routine entity
Title
Profit shifting and comparability : the French Supreme Administrative Court provides useful clarification on functional analysis and the concept of routine entity
Creator
Subject
Language
eng
Summary
In two decisions of 4 October 2021 (SAS RKS and SAS Holding SKF France), the French Supreme Administrative Court (Conseil d’Etat) has confirmed the need to conduct a detailed and precise functional analysis that cannot be limited to the simplistic opposition between the concepts of principal entrepreneur and routine entity
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 29 (2022), no. 2 ; p. 106-110
http://library.link/vocab/creatorName
  • Douvier, P-J
  • Gocer, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • case law
  • profit shifting
  • comparability analysis
  • functional analysis
Label
Profit shifting and comparability : the French Supreme Administrative Court provides useful clarification on functional analysis and the concept of routine entity
Instantiates
Publication
Label
Profit shifting and comparability : the French Supreme Administrative Court provides useful clarification on functional analysis and the concept of routine entity
Publication

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