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Luxembourg 2023 budget law passed – focus on tax measures
The Luxembourg Parliament adopted the 2023 budget law with minimal discussion of proposed tax measures, except for the clarifications of the reverse h...
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OECD releases updated transfer pricing guidelines
On 20 January 2022, the OECD issued an update to its July 2017 Transfer Pricing Guidelines. There are significant changes to the guidance in respect o...
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OECD releases helpful new guidance on transfer pricing during the pandemic
On 18 December 2020, the OECD published its much-anticipated “Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic”.
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