Profit shifting and comparability electrónico the French Supreme Administrative Court provides useful clarification on functional analysis and the concept of routine entity Pierre-Jean Douvier and Saro Gocer
By: Douvier, Pierre Jean
.
Contributor(s): Gocer, Saro.
Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | FRANCIA | JURISPRUDENCIA
In:
International Transfer Pricing Journal v. 29, n. 2, 2022, p. 106-110Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/2-6 (Browse shelf) | Available | ITPJ/2022/2-6 |
Resumen.
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.
Click on an image to view it in the image viewer
There are no comments for this item.