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France - Cost-Plus Contract R&D Services: Should State Subsidies Be Deducted from the Cost Base?

Country:
France
Author:
C. Silberztein; B. Granel
Issue:
International Transfer Pricing Journal, 2015 (Volume 22), No 2
Published:
20 February 2015
This article examines the ruling by the Lower Administrative Court of Montreuil in the Philips France SAS case, in which the Court contemplated whether state subsidies should be deducted from the cost base for transfer pricing purposes.
 
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