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.
On 13 October 2021, the Luxembourg government filed budget bill no. 7878 with the Luxembourg parliament. Although it contains only limited tax measures for corporate taxpayers, the bill introduces a set of one-off tax measures in favour of individuals, along with some highly spe...
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