Recherche
S'identifier

Mensuel de janvier 2022 - Emploi / RH

go back Retour << Article précédent     Article suivant >>


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...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.