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By Marc RASCH and Arturo ORTEGA, PwC Luxembourg *
Important changes are coming your way with the new transfer pricing legislation (Bill No. 8186)
Transfer pricing (TP) has become an important matter for multinationals (MNEs) in Luxembourg. There is a new set of draft TP regulations that may impact the way the Luxembourg tax authorities (LTA) would assess taxpayers’ intercompany transactions.
Brace yourself as we explore the potential impact of these changes on ongoing TP audits in Luxembourg. From TP documentation to advance pricing agreements (APA) and mutual agreement procedures (MAP), let’s dive in and uncover what’s in store for you.
Master and local file TP documentation requirements...
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