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
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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 |
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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.
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