French guidance on application of the arm’s length principle to intra-group loans and interest deductions.
Click here for unofficial English translation
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- Canada
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- European Union
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- Guatemala
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- Hong Kong
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- Iceland
- India
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- Ireland
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- Jamaica
- Japan
- Kazakhstan
- Kenya
- Korea
- Kosovo
- Labuan
- Latvia
- Liberia
- Liechtenstein
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- Maldives
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- Seychelles
- Singapore
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- Slovenia
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- Sweden
- Switzerland
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- Thailand
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- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- Uruguay
- United States
- Zambia
- Zimbabwe
- OECD
- UN
- G20
- Guidelines
- OECD Transfer Pricing Guidelines 2022
- OECD Transfer Pricing Guidelines 2017
- OECD Transfer Pricing Guidelines 2010
- OECD Transfer Pricing Guidelines 2009
- OECD Transfer Pricing Guidelines 1995
- OECD Transfer Pricing Guidelines 1979
- OECD Model Tax Convention 2017
- UN Manual on Transfer Pricing 2021
- UN Model Double Tax Convention 2017
- Case Laws
- Arm's Length Principle
- Benchmark, Range and Median
- Beneficial Owner
- Burden of Proof
- Business Restructuring
- Commodity Transactions
- Comparability Analysis
- Cost Contribution Arrangements
- Delineation - Substance over Form
- Digital Economy
- Disallowed Deduction
- EU State Aid
- Financial Transactions
- General Anti-Avoidance Rules
- Intangibles - Goodwill Know-how Patents
- Legal and Constitutional Issues
- Losses
- Non-Recognition and Recharacterisation
- Permanent Establishments
- Royalty and License Payments
- Marketing and Procurement Hubs
- Series of Related Transactions
- Services and Fees
- Shares and Dividends
- Tax Avoidance Schemes
- Tax Treaty Interpretation
- Transfer Pricing Documentation
- Transfer Pricing Methods
- Valuation - DCF and CUT/CUPs
- VAT and Customs Valuation
- Withholding Tax (WHT)
- TP News
French Guidance on Intra Group Loans
Category: Transfer Pricing News | Tag: Financial transactions, Interest, Interest deduction, Intra-group loan, Loan
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