Under that regime, taxable profits were set at a flat-rate amount which represented a percentage of the full amount of operating costs and expenses, from which staff costs and financial charges were excluded.
En ce qui concerne le choix i), la rémunération avalisée par le ruling fiscal contesté pour les fonctions assumées et le risque supporté par FFT est estimée par le conseiller fiscal au moyen de la MTMN [120].