Transfer pricing for the international practitioner in Luxembourg: latest updates for Spring 2021
Are you wondering what the consequences of updates on the OECD guidelines, ATAD 2 or DAC 6 are? Are there any recent significant case-law that you should take into account? This article will help you get the answers you need.
Peter Moons and Sophie Ogden contributed to the Luxembourg chapter of the comparative study of typical transfer pricing issues. This overview is published by Bloomberg Tax & Accounting and answers the following questions:
- What are the consequences of the recent updates on the legislation?
- Are there any significant cases and rulings that should be highlighted?
- Have any new transfer pricing documentation requirements been published in 2020?
- What is the state of transfer pricing examinations and audits at the moment?
- What are the impacts of COVID-19 on transfer pricing in Luxembourg?
- What can we expect in 2021?
Peter MoonsPartner Attorney at law / Avocat à la Cour / Tax adviser
Peter Moons, 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