The Resource New tax rules for intra-group financing in Luxembourg

New tax rules for intra-group financing in Luxembourg

Label
New tax rules for intra-group financing in Luxembourg
Title
New tax rules for intra-group financing in Luxembourg
Creator
Subject
Language
eng
Summary
In this note, the authors discuss two administrative circulars on the tax treatment of intra-group financing transactions issued by the Luxembourg tax authorities in January and April 2011, which clarify the application of the OECD Transfer Pricing Guidelines to debt-funded intra-group financing activities, list conditions that need to be met in order for a taxpayer to obtain a binding advance pricing agreement and provide for a grandfathering period for existing structures
Citation source
In: European taxation. - Amsterdam. - Vol. 51 (2011),
http://library.link/vocab/creatorName
Schmitz, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • intra-group financing
  • APA
  • grandfather clause
Label
New tax rules for intra-group financing in Luxembourg
Instantiates
Publication
Label
New tax rules for intra-group financing in Luxembourg
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...