Luxembourg - New Transfer Pricing Guidelines on Intra-Group Financing Activities
- J. Schaffner; S. Balliet
- European Taxation, 2017 (Volume 57), No 6
- 4 May 2017
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.