Bloomberg Tax Transfer Pricing Forum - Financial Transactions (loans) - Luxembourg - Spring 2018
While the OECD turns its attention to the treatment of financial transactions in its Transfer Pricing Guidelines, most countries already have had to deal with intra-group financial transactions, and many countries have been independently developing views about analytical rules and principles to deal with the increased importance many see this subject having in regard to their tax bases. This spring issue released by Bloomberg Tax BNA deals with the ways in which Forum countries currently address the issue of related party loans or related party guarantee situations.
Peter Moons gives his insight as regards to the Luxembourg jurisdiction.
Discover his advice here.
Transfer Pricing Forum, volume 9, Issue 1, March 2018, p.69, ed. Bloomberg Tax BNA
Peter MoonsLocal partner Attorney at law / Avocat à la Cour / Tax adviser
Peter Moons, local partner, is a member of the Tax Practice Group in our Luxembourg office. He focuses on cross-border corporate tax advice for multinationals and funds, in particular private equity funds, their initiators and their investors.T: +352 466 230 244 E: firstname.lastname@example.org