French update: Cases clarify inter-company aid

October 02 2004

Inter-company aid is the source of much dispute between companies and the French tax authorities, and has, over time, led to the French Supreme Administrative Court, defining a whole set of criteria regarding deductibility

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

HMRC engagement over R&D claims has ‘incrementally improved’: ForrestBrown advisers

Case workers are ‘still not great’ but are making fewer enquiries, making the right decision more often and are more open to calls, ITR has heard

Sam Sholli, February 02 2026

Direct Tax

A taxing week: Firms’ archaic paternity leave should be consigned to history

There is a shocking discrepancy between professional services firms’ parental leave packages. Those that fail to get with the times risk losing out in the war for talent

Tom Baker, January 30 2026

Direct Tax

Partners greenlight Winston & Strawn-Taylor Wessing merger

Winston Taylor is expected to launch in May 2026 with more than 1,400 lawyers across the US, UK, Europe, Latin America and the Middle East

Noemi Distefano, January 30 2026

Direct Tax

This week in tax: Donald Trump and sons sue IRS and US Treasury for $10bn

They are alleging that leaked tax information ‘unfairly tarnished’ their business operations; in other news, Davis Polk and Eversheds Sutherland made key tax hires

Sam Sholli, January 30 2026

Direct Tax

KPMG UK partners paid more than EY and PwC counterparts

Overall revenues for the combined UK and Swiss firm inched up 2% to £3.6 billion despite a ‘challenging market’

Sam Sholli, January 29 2026

Direct Tax

Tiger Global analysis part 1: TRCs not sufficient proof of residency

In the first of a two-part series, experts from Khaitan & Co dissect a highly anticipated Indian Supreme Court ruling that marks a decisive shift in India’s international tax jurisprudence

Sanjay Sanghvi, January 29 2026

Transfer Pricing

Brazil’s updated TP profile represents full arm’s-length principle alignment: advisers

The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one expert suggests, though another highlights 'significant concerns'

Sam Sholli, January 28 2026

Direct Tax

How Libya’s stamp duty is the gatekeeper investors often miss

Libya’s often-overlooked stamp duty can halt payments and freeze contracts, making this quiet tax a decisive hurdle for foreign investors to clear, writes Salaheddin El Busefi

Salaheddin El Busefi , January 28 2026

Direct Tax

Business process management and workflow automation diagram with

Common pitfalls in tax automation: what CFOs need to know

Eugena Cerny shares hard-earned lessons from tax automation projects and explains how to navigate internal roadblocks and miscommunications

Eugena Cerny, January 27 2026

Direct Tax

Can virtual services create a service PE? Analysing Indian litigation

The Clifford Chance and Hyatt cases collectively confirm a fundamental principle of international tax law: permanent establishment is a concept based on physical and territorial presence

Sameer Sharma, January 26 2026