In its decision of July 7, 2017 (TA Paris, 7 July 2017, n°1607683, WB Ambassador), the TA of Paris retains a strict assessment of the provisions of article 212-I of
Case law WB Ambassador: storm warning on intra-group loans?
Australia lays the foundation of its intra-group financing vision with Chevron case
On April 21st, 2017, the Full Court Federal Court of Australia (FCF) has given a ruling on the deductibility of intercompany interest expense paid by an Australian company (Chevron Australia