Cost-Plus Contract R&D Services: Should State Subsidies Be Deducted from the Cost Base?

Journal
Author
Silberztein, C.; Granel, B.
Country
France
Published Date
Issue
International Transfer Pricing Journal 2015 (Volume 22), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article examines the ruling by the Lower Administrative Court of Montreuil in the Philips France SAS case, in which the Court contemplated whether state subsidies should be deducted from the cost base for transfer pricing purposes.