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vendredi 14 janvier 2022
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Fax du vendredi 14 janvier 2022 - Tous les titres

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Dimension of Substance – interplay between Transfer Pricing and Controlled Foreign Corporation Rules

By Michal STEPIEN, Director and Karolina IBRANYI-MATKOVITS, Manager, Deloitte Tax Consulting   Luxembourg intercompany financing and holding entities are looking to meet their operational and economic capabilities required to manage their activities. The authors try to shed light on the existing framework, recent legislative development and best practices. From a transfer pricing perspective, Luxembourg entities involved in related party financial transactions need to follow the arm’s length principle, as codified in Articles 56 and 56bis of the Luxembourg Income Tax Law (LITL). These financial transactions should be documented, and such documentation should be made available to the Luxembourg tax Authorities (“LTA”) under the AO (General Tax Law) 171...
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