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Mensuel de avril 2015 - Economie

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The Emerging Importance of Transfer Pricing Documentation in Luxembourg
By Oliver R. Hoor (picture) and Christophe Darche, ATOZ*   On 19 December 2014, the Luxembourg legislator adopted new transfer pricing legislation that formalizes the application of the arm’s length principle and the requirement for transfer pricing documentation. While the arm’s length principle was already firmly ingrained in Luxembourg tax law, the new rules further elevate the importance of transfer pricing in Luxembourg. This article analyses the relevance of transfer pricing documentation and provides best practice recommendations.   I. Introduction   Luxembourg companies may enter into diverse commercial and financial transactions with associated companies (so-called “controlled transactions”). For Luxembourg tax purposes, the terms...
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