Tag: Deferrals of payments

France vs Baker International, April 1994, CAA, no 92BX01109

France vs Baker International, April 1994, CAA, no 92BX01109

In Baker International the court concluded that if interest is not charged in respect of deferrals of payments granted to a related company, it is considered either an abnormal act of management or is subject to Section 57 of the tax code. Click here for translation France vs Baker International 6 avril 1994 CAA 92BX01109 ... Continue to full case