This publication aims to give readers a high-level overview of the principal transfer pricing rules in each country covered in the Review. Each chapter summarises the country's substantive transfer pricing rules, explains how a transfer pricing dispute is handled, from initial scrutiny through to litigation or settlement, and discusses the interaction between transfer pricing and other parts of the tax code (such as withholding taxes, customs duties, and attempts to prevent double taxation).
Our experts Alain Goebel and Danny Beeton are the authors of the Luxembourg Chapter.
Click here to read the full chapter_
Editors:
Steve Edge and Dominic Robertson for "The Law Reviews"
Content:
I. Overview
II. Filing requirements
III. Presenting the case
IV. Intangible assets
V. Settlements
VI. Investigations
VII. Litigation
VII. Secondary adjustments and penalties
IX. Broader taxation issues
X. Outlook and Conclusions
Related Content
Alain Goebel
Partner
Danny Beeton
Of Counsel
Arendt & Medernach SA
41A, Avenue JF Kennedy
L-2082 Luxembourg
info@arendt.com
T (352) 40 78 78 1
F (352) 40 78 04
Related contact
Alain Goebel
Partner
Danny Beeton
Of Counsel
Office
Arendt & Medernach SA
41A, Avenue JF Kennedy
L-2082 Luxembourg
info@arendt.com
T (352) 40 78 78 1
F (352) 40 78 04
