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France - Reorganization of Intra-Group Support Functions: A Transfer of Profit?

Country:
France
Author:
P. Escaut; E. Bonneaud
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 5
Published:
21 August 2013
The authors consider a recent court case in France on the tax treatment of the intra-group transfer of cash pooling activities, as well as possible future applications of the court’s decision.
 
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