France - Administrative Court of Appeals Case on Netting Subsidies and Costs under Cost-Plus Method
- P.-J. Douvier; M. Daudé
- International Transfer Pricing Journal, 2017 (Volume 24), No 2
- 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.