French Tax Authority must change interest rate audit policy
November 14, 2007
Gianmarco Monsellato and William Finan, at TP Week sponsor Taj, argue for a policy change on intra-group interest rates
Recent experience with the French Tax Administration (FTA) on audits of internal or intra-group loans suggests that the FTA’s auditing methodology is inconsistent in several important aspects with generally accepted principles of finance and the international rules which apply to these transactions.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.