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.
Bill of law 8370 implementing the CSRD in Luxembourg will bring significant changes to the reporting obligations of in-scope undertakings in order to provide a comprehensive overview of the social, environmental, and governance impacts of these undertakings, contributing to great...
