New Transfer Pricing Guidelines on Intra-Group Financing Activities

Schaffner, J.; Balliet, S.

New Transfer Pricing Guidelines on Intra-Group Financing Activities

Journal

Author

Schaffner, J.; Balliet, S.

Country

Luxembourg

Published Date

4 May 2017

Issue

European Taxation 2017 (Volume 57), No. 6

DOI

https://doi.org/10.59403/3ds9xn

Document

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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.

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New Transfer Pricing Guidelines on Intra-Group Financing Activities