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Since the Luxembourg tax authorities issued guidelines in 2011, transfer pricing in Luxembourg has emerged a new era. Globally, transparency has become the mantra with the OECD’s BEPS action plan, and transfer pricing has become an imperative when dealing with cross-border intercompany transactions. This context provided the backdrop for the Transfer Pricing breakfast event, organised by PwC Luxembourg last week.
Emergence in a new era – latest transfer pricing developments
Luxembourg’s transfer pricing landscape has changed significantly. The issuance of guidelines on transfer pricing regarding the intercompany financing transactions in 2011 by the Luxembourg tax authorities has been accompanied by tangible signs of new rules. Case...
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