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By Loek de Preter (picture), Transfer Pricing Leader at PwC Luxembourg and Filippo Federico Miotto, Transfer Pricing senior manager at PwC Luxembourg
There have been several publications since the implementation of transfer pricing documentation requirements in Luxembourg on 1 January 2015. In addition, on 5 October 2015, the Organisa-tion for Economic Co-operation and Development (OECD) released the final package of measures regarding the Action Plan on Base Erosion and Profit Shifting (BEPS), which contain, under BEPS Action 13, a new three-tiered standardised approach to transfer pricing documentation.
All eyes on action 13
Although no official guidance has been issued by the Luxembourg Tax Administration on the newly introduced...
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