The Transfer Pricing Law Review – 7th Edition – Luxembourg Chapter 2023 – Alain Goebel

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 relevant 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 expert Alain Goebel is the author of the Luxembourg Chapter.

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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