Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=9389-PGP&datePlan=2014-03-27&bg=2425&bd=2426&niv=5
Timestamp: 2020-01-20 03:57:47+00:00
Document Index: 193443530

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 90', '§ 100', '§ 110', '§ 120', '§ 130', '§ 140', '§ 150', '§ 160', '§ 170', '§ 180', '§ 190', '§ 200', '§ 210', '§ 220', '§ 230', '§ 240', '§ 250', '§ 260', '§ 270', '§ 280', '§ 290', '§ 300', '§ 310', '§ 320', '§ 330', '§ 340', '§ 150', '§ 350', '§ 360', '§ 370', '§ 380', '§ 400']

BOFiP-BIC-BASE-80-10-20-20140218
20-Section 2 : Politique de contrôle et obligation documentaire en matière de prix de transfert
1 (BOFiP-BIC-BASE-80-10-20-§ 1-18/02/2014)
10 (BOFiP-BIC-BASE-80-10-20-§ 10-18/02/2014)
20 (BOFiP-BIC-BASE-80-10-20-§ 20-18/02/2014)
30 (BOFiP-BIC-BASE-80-10-20-§ 30-18/02/2014)
40 (BOFiP-BIC-BASE-80-10-20-§ 40-18/02/2014)
50 (BOFiP-BIC-BASE-80-10-20-§ 50-18/02/2014)
60 (BOFiP-BIC-BASE-80-10-20-§ 60-18/02/2014)
70 (BOFiP-BIC-BASE-80-10-20-§ 70-18/02/2014)
80 (BOFiP-BIC-BASE-80-10-20-§ 80-18/02/2014)
90 (BOFiP-BIC-BASE-80-10-20-§ 90-18/02/2014)
100 (BOFiP-BIC-BASE-80-10-20-§ 100-18/02/2014)
110 (BOFiP-BIC-BASE-80-10-20-§ 110-18/02/2014)
120 (BOFiP-BIC-BASE-80-10-20-§ 120-18/02/2014)
130 (BOFiP-BIC-BASE-80-10-20-§ 130-18/02/2014)
140 (BOFiP-BIC-BASE-80-10-20-§ 140-18/02/2014)
150 (BOFiP-BIC-BASE-80-10-20-§ 150-18/02/2014)
160 (BOFiP-BIC-BASE-80-10-20-§ 160-18/02/2014)
170 (BOFiP-BIC-BASE-80-10-20-§ 170-18/02/2014)
180 (BOFiP-BIC-BASE-80-10-20-§ 180-18/02/2014)
190 (BOFiP-BIC-BASE-80-10-20-§ 190-18/02/2014)
200 (BOFiP-BIC-BASE-80-10-20-§ 200-18/02/2014)
210 (BOFiP-BIC-BASE-80-10-20-§ 210-18/02/2014)
220 (BOFiP-BIC-BASE-80-10-20-§ 220-18/02/2014)
230 (BOFiP-BIC-BASE-80-10-20-§ 230-18/02/2014)
240 (BOFiP-BIC-BASE-80-10-20-§ 240-18/02/2014)
250 (BOFiP-BIC-BASE-80-10-20-§ 250-18/02/2014)
260 (BOFiP-BIC-BASE-80-10-20-§ 260-18/02/2014)
270 (BOFiP-BIC-BASE-80-10-20-§ 270-18/02/2014)
280 (BOFiP-BIC-BASE-80-10-20-§ 280-18/02/2014)
290 (BOFiP-BIC-BASE-80-10-20-§ 290-18/02/2014)
300 (BOFiP-BIC-BASE-80-10-20-§ 300-18/02/2014)
310 (BOFiP-BIC-BASE-80-10-20-§ 310-18/02/2014)
320 (BOFiP-BIC-BASE-80-10-20-§ 320-18/02/2014)
330 (BOFiP-BIC-BASE-80-10-20-§ 330-18/02/2014)
340 (BOFiP-BIC-BASE-80-10-20-§ 340-18/02/2014)
L'amende visée à l' article 1735 ter du CGI ne constitue pas une pénalité grave au sens de l' article 8-1 de la convention européenne du 23 juillet 1990 relative à l'élimination des doubles impositions en cas de correction des bénéfices d'entreprises associées et du BOI-INT-DG-50-10 au I-E § 150 . Cette amende ne prive donc pas l'entreprise de la possibilité de recourir aux procédures prévues par la convention européenne du 23 juillet 1990 relative à l'élimination des doubles impositions en cas de correction des bénéfices d'entreprises associées et par les conventions fiscales bilatérales.
350 (BOFiP-BIC-BASE-80-10-20-§ 350-18/02/2014)
360 (BOFiP-BIC-BASE-80-10-20-§ 360-18/02/2014)
370 (BOFiP-BIC-BASE-80-10-20-§ 370-18/02/2014)
380 (BOFiP-BIC-BASE-80-10-20-§ 380-18/02/2014)
400 (BOFiP-BIC-BASE-80-10-20-§ 400-18/02/2014)