The settlement agreement in question dealt with the regularization of personnel expenses and financial expenses, triggering an administrative challenge due to the deduction of interest related to an internal loan. The central question that raises an appealable interest focuses on two essential aspects. Firstly, it is a question of determining whether the remuneration received by… Continue reading Tax advisor: Can the interest deductible in Corporate Tax on loans from partners be valued through the internal comparable chosen in accordance with article 16 of the previous Consolidated Text of Corporate Tax Act?