The appeal court in Paris has confirmed that the Swiss UBS banking group is guilty of having facilitated tax evasion and money laundering in France, and on that basis the banking group was issued a €5,625 million fine plus confiscation of €1 billion and damages in the sum of €800 millions.
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- Burden of Proof
- Business Restructuring
- Cost Contribution Arrangements
- Commodity Transactions
- Delineation - Substance over Form
- Digital Economy
- Disallowed Deduction
- EU State Aid
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- Specific Anti-Avoidance Rules
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- Series of Related Transactions
- Services and Fees
- Shares and Dividends
- Tax Avoidance Schemes
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- Transfer Pricing Guidelines
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