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.
The law of 23 September 2020 regarding measures governing how companies and other legal entities are permitted to hold meetings has been published in the Luxembourg official journal.
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