Tag: Billing center

France vs Vansthal International, March 1993, CAA, No 92NC00227

France vs Vansthal International, March 1993, CAA, No 92NC00227

In the case of Vansthal France the Court disallowed a transfer pricing policy under which a 20%-40% mark-up was added to payments to a Swiss entity because in its capacity as a billing centre the Swiss entity assumed no risk. Click here for translation France vs Vansthal, march 1992, CAA No 92NC00227 ... Continue to full case