News & Analysis as of August 4, 2025

Tax Liability

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La différence de traitement des quotes-parts de frais et charges selon la localisation des filiales conforme à la CEDH

Mayer Brown on 3/20/2025

La Cour administrative d'appel de Paris se prononce sur la conformité à la CEDH de la différence de traitement des quotes-parts de frais et charges selon la localisation des filiales (CAA Paris, 11 février 2025, n°...more

Prix de transfert : la détermination du taux d'intérêt de référence concernant les avances intragroupe

Mayer Brown on 2/4/2025

Dans une décision qui sera mentionnée aux tables du Recueil Lebon, le Conseil d'Etat apporte des précisions relatives au régime de la charge de la preuve en matière de prix de transfert en présence d'avances consenties sans...more

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Foreign Investment › France › Tax Liability

La différence de traitement des quotes-parts de frais et charges selon la localisation des filiales conforme à la CEDH

Prix de transfert : la détermination du taux d'intérêt de référence concernant les avances intragroupe

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