Tax Notes – The European Commission’s Transfer Pricing Directive Proposal and Its Implications for Luxembourg – Alain Goebel and Francesco Procopio

This article covers how the European Commission’s proposal for a directive on transfer pricing could achieve a consistent interpretation of the arm’s-length principle and a harmonized framework for businesses and tax administrations in the EU, and how well the proposal aligns with Luxembourg law.


Our experts Alain Goebel and Francesco Procopio are the authors of the article.



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