The Resource New transfer pricing guidelines on intra-group financing activities

New transfer pricing guidelines on intra-group financing activities

Label
New transfer pricing guidelines on intra-group financing activities
Title
New transfer pricing guidelines on intra-group financing activities
Creator
Subject
Language
eng
Summary
The authors, in this note, describe the new circular on the tax treatment of companies carrying out intra-group financing activities, which was released by the Luxembourg tax authorities on 27 December 2016 and is effective 1 January 2017
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 6 ; p. 258-263
http://library.link/vocab/creatorName
  • Schaffner, J
  • Balliet, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intra-group financing
  • comparability analysis
  • functional analysis
  • risk
  • arm's length principle
  • remuneration
  • finance company
  • substance requirements
  • APA
Label
New transfer pricing guidelines on intra-group financing activities
Instantiates
Publication
Label
New transfer pricing guidelines on intra-group financing activities
Publication

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