miércoles, 15 de febrero de 2017

Luxembourg issues new TP Circulaire for the fiscal treatment of intra-group financial transactions

On December 27, 2016, the Luxembourg Tax Authorities issued a new Circulaire (the Circular) providing guidance for the fiscal treatment of intra-group financial transactions. The Circular — effective as from January 1, 2017 — closely follows the application of the arm’s-length principle of the OECD Transfer Pricing Guidelines. All existing transfer pricing rulings (unilateral APA) no longer are valid as from that date.

Source & more info: PwC

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