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Luxembourg - Transfer Pricing Guidance Issued on Intercompany Financing

Country:
Luxembourg
Author:
B. Sigurdardottir; M. Rasch; C. Laplume
Issue:
International Transfer Pricing Journal, 2011 (Volume 18), No 3
Published:
13 May 2011
On 28 January 2011, the Luxembourg tax authorities issued Circular L.I.R. n° 164/2 providing guidance on intra-group lending activities financed by borrowings. The Circular clarifies the tax treatment of intercompany financing and determines the taxable result in accordance with OECD transfer pricing principles.
 
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