Luxembourg's New Transfer Pricing Rules: Some Compliance Required!

Mondaq Business BriefingLuxembourg Articles in EnglishTax (2017)

Linked as:

Extract


Luxembourg's New Transfer Pricing Rules: Some Compliance Required!

On 22 December 2016 the Luxembourg Parliament passed article 56bis of the Luxembourg Income Tax Law (LITL). This provision gives taxpayers and tax authorities more guidance on how to apply the arm's-length principle. The new article can be seen as a transposition of OECD BEPS reports (actions 8-9-10) released in late 2015 into national law.

Par. ...

See the full content of this document


ver las páginas en versión mobile | web

ver las páginas en versión mobile | web

© Copyright 2017, vLex. All Rights Reserved.

Contents in vLex Luxembourg

Explore vLex

For Professionals

For Partners