{"version":"1.0","provider_name":"Alerion Avocats Paris","provider_url":"https:\/\/www.alerionavocats.com\/en\/","author_name":"Alerion_03","author_url":"https:\/\/www.alerionavocats.com\/en\/author\/alerion_03\/","title":"Parent-subsidiary regime: the 5% share of costs and expenses has the nature of a taxation - Alerion Avocats Paris","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"WD7PS9enwE\"><a href=\"https:\/\/www.alerionavocats.com\/en\/parent-subsidiary-regime-share-costs-expenses-taxation\/\">Parent-subsidiary regime: the 5% share of costs and expenses has the nature of a taxation<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.alerionavocats.com\/en\/parent-subsidiary-regime-share-costs-expenses-taxation\/embed\/#?secret=WD7PS9enwE\" width=\"600\" height=\"338\" title=\"&#8220;Parent-subsidiary regime: the 5% share of costs and expenses has the nature of a taxation&#8221; &#8212; Alerion Avocats Paris\" data-secret=\"WD7PS9enwE\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.alerionavocats.com\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"By a decision of July 5, 2022 (SA AXA, no. 463021), the Conseil d&#8217;Etat (French highest administrative court), seized within the framework of an appeal on the ground of abuse of authority (ultra vires), invalidates the French tax authorities\u2019 commentaries (referenced in France under BOI-IS-BASE-10-20 n\u00b0100). It acknowledges that the 5% share of costs and [&hellip;]"}