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, Gaspar Lopes Dias and Fernanda Rubim give their insights as regards to the Luxembourg jurisdiction.
Discover their advice here.
Transfer Pricing Forum, volume 9, Issue 1, March 2018, p.69, ed. Bloomberg Tax BNA