A subsidiary company, which paid royalties for a licence of a trademark to its parent company, could not deduct part of the sums paid as a temporary increase of the royalties by one point because it could not justify the benefit from the use of the trademark.
France vs. SA Bossard Consultants, March 1998, Adm. Court, no 96pa00673N° 96PA00673
Category: Royalty and License Payments | Tag: Benefit test, License, Royalty, Trademark (trade name)
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