The Resource Transfer pricing rules for transactions involving low-tax countries : Luxembourg

Transfer pricing rules for transactions involving low-tax countries : Luxembourg

Label
Transfer pricing rules for transactions involving low-tax countries : Luxembourg
Title
Transfer pricing rules for transactions involving low-tax countries : Luxembourg
Creator
Subject
Language
eng
Summary
Part of a comparative survey dealing with the particular constraints and opportunities connected with the relationship between transfer pricing policy and tax and business planning from both a domestic and a treaty law perspective. This article considers the rules that apply in Luxembourg to transactions involving tax havens or low-tax jurisdictions. In addition to transfer pricing rules abuse of law provisions also apply
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 15 (2008),
http://library.link/vocab/creatorName
Schaffner, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • thin capitalization
  • e-commerce
  • tax haven
  • tax treaty
Label
Transfer pricing rules for transactions involving low-tax countries : Luxembourg
Instantiates
Publication
Label
Transfer pricing rules for transactions involving low-tax countries : Luxembourg
Publication

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