New transfer pricing guidance on financial transactions
On 11 February 2020 the OECD released its final transfer pricing guidance on financial transactions. The new guidance provides recommendations regarding the application of the arm’s length principle to financial transactions and addresses the pricing of intra-group loans, cash pooling, guarantees and captive insurance premiums.
After the "public access" feature of the Luxembourg Register of Beneficial Owners was ruled invalid by the Court of Justice of the European Union, a new access procedure for professionals has been introduced.
