What does this research mean for the field?

In French transfer pricing reassessments, tax authorities bear the burden of proof and cannot justify a reassessment merely by criticizing the taxpayer's chosen method without providing robust functional analysis and reliable comparables. Novelty: ClaimNovelty.CONFIRMATORY. Consensus alignment: ConsensusAlignment.SUPPORTS_CONSENSUS.

What question did this study set out to answer?

To examine the evidentiary standards and burden of proof required of tax authorities during transfer pricing reassessments under French administrative law.

September 8, 2026International Transfer Pricing Journal

Burden of Proof in Transfer Pricing: Functional Analysis and Comparables Still Make the Case

View Full Paper

Ask AI

Bookmark

Authors

ARAndrea Rizk

Discussion

Member takes

Overview

Legal analysis reveals tax authorities bear the burden of proof in transfer pricing disputes, highlighting that disproving taxpayer methods requires robust functional analyses and reliable...

Key Points

To examine the evidentiary standards and burden of proof required of tax authorities during transfer pricing reassessments under French administrative law.
Case study analysis of the French Supreme Administrative Court (Conseil d’État) decision in Min. c/ SA Engie (n° 496874, May 7, 2026).
Evaluation of legal criteria regarding the sufficiency of functional analyses and comparative data when challenging a taxpayer's transfer pricing methodology.
The court reaffirmed that the burden of proof rests entirely on the tax authority when pursuing a transfer pricing reassessment.
Critiquing a taxpayer's transfer pricing method is insufficient on its own to warrant an adjustment without a thorough functional analysis and dependable market comparables.

Cite This Study

Andrea Rizk (2026) studied this question.

synapsesocial.com/papers/6a9fd7d558e84d0ff5b46d3c https://doi.org/10.59403/8j0mss

View Full Paper

Ask AI

Bookmark

September 8, 2026International Transfer Pricing Journal

Burden of Proof in Transfer Pricing: Functional Analysis and Comparables Still Make the Case

View Full Paper

Ask AI

Bookmark

Authors

ARAndrea Rizk

Discussion

Member takes

Overview

Legal analysis reveals tax authorities bear the burden of proof in transfer pricing disputes, highlighting that disproving taxpayer methods requires robust functional analyses and reliable...

Key Points

To examine the evidentiary standards and burden of proof required of tax authorities during transfer pricing reassessments under French administrative law.
Case study analysis of the French Supreme Administrative Court (Conseil d’État) decision in Min. c/ SA Engie (n° 496874, May 7, 2026).
Evaluation of legal criteria regarding the sufficiency of functional analyses and comparative data when challenging a taxpayer's transfer pricing methodology.
The court reaffirmed that the burden of proof rests entirely on the tax authority when pursuing a transfer pricing reassessment.
Critiquing a taxpayer's transfer pricing method is insufficient on its own to warrant an adjustment without a thorough functional analysis and dependable market comparables.

Cite This Study

Andrea Rizk (2026) studied this question.

synapsesocial.com/papers/6a9fd7d558e84d0ff5b46d3c https://doi.org/10.59403/8j0mss

View Full Paper

Ask AI

Bookmark