Principle of non-deductibility of shareholder costs

Office Dépôt decision: the principle of non-deductibility of shareholder costs at the level of the subsidiaries of a group

By Marie-Charlotte Mahieu, Jean-Edouard Duvauchelle / 24 July 2018

The administration benefits from the rebuttable presumption of indirect transfer of profits abroad if it demonstrates the existence of a “relationship of dependency” between a French entity and a foreign

Tag: Principle of non-deductibility of shareholder costs

Office Dépôt decision: the principle of non-deductibility of shareholder costs at the level of the subsidiaries of a group