NOS ALERTES FISCALES

I. CORPORATE TAXATION Interest between related companies: determination of the fair market rate - Decision of the Paris Administrative Court of Appeal ("ACA") on December, 31st 2018, n°17PA03018, SAS WB Ambassador According to the ACA, the presentation of a loan offer or a study contemporary to the...

I. CORPORATE TAXATION I.1. Corporate Income Tax (« CIT ») Definitive losses of a European subsidiary: a deduction supervised - Judgement of the Montreuil Administrative Court (TA) on January 17th 2019, n°1707036 The Montreuil TA has just ruled that a French parent company, head of...