Transfer Pricing Guidance Issued on Intercompany Financing

Journal
Sigurdardottir, B.; Rasch, M.; Laplume, C.
Luxembourg
International Transfer Pricing Journal 2011 (Volume 18), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

On 28 January 2011, the Luxembourg tax authorities issued Circular L.I.R. n° 164/2 providing guidance on intra-group lending activities financed by borrowings. The Circular clarifies the tax treatment of intercompany financing and determines the taxable result in accordance with OECD transfer pricing principles.