New Transfer Pricing Guidelines on Intra-Group Financing Activities

Journal
Schaffner, J.; Balliet, S.
Luxembourg
European Taxation 2017 (Volume 57), No. 6
PriceUSD 45

The authors, in this note, describe the new circular on the tax treatment of companies carrying out intra-group financing activities, which was released by the Luxembourg tax authorities on 27 December 2016 and is effective 1 January 2017.