French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPG
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The work French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPG 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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French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPG
Resource Information
The work French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPG 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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- French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPG
- Language
- eng
- Summary
- The SKF Holding case discusses the importance of the functional analysis which, despite being probably the most subjective and thus challenging part when applying transfer pricing rules, constitutes the core of any transfer pricing analysis. Understanding the activities that parties perform, the assets that they utilize, and the risks that they assume, as well as the relative importance of each in establishing the transfer price (i.e., payment) is a challenging undertaking that provides unique problems for both MNEs and tax authorities
- Citation source
- In: TPI - Transfer Pricing International. - Wien. - Vol. 6 (2022), no. 1 ; p. 32-36
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
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Context of French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPGWork of
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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/resource/eCV6vyX9Va8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/eCV6vyX9Va8/">French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPG</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>
