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France - Administrative Court of Appeals Case on Netting Subsidies and Costs under Cost-Plus Method

Country:
France
Author:
P.-J. Douvier; M. Daudé
Issue:
International Transfer Pricing Journal, 2017 (Volume 24), No 2
Published:
25 January 2017
On 11 October 2016, the Administrative Court of Appeals of Versailles ruled in a case concerning the treatment of state subsidies when determining the cost base under the cost-plus method. The case is also significant as regards the burden of proof in transfer pricing disputes.
 
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