Transfer pricing in luxembourg 2ème édition - Oliver R. Hoor - Legitech - broché - Etude

DROIT LUXEMBOURGOISOver the last decades, Luxembourg has developed and cemented its position as a prime holding location and a major financial centre within Europe. Multinational enterprises and international investors alike use Luxembourg as a platform to manage and structure their business activities and investments.Luxembourg companies may enter into diverse commercial and financial transactions with associated enterprises. The prices charged in regard to these controlled transactions are called transfer prices. For Luxembourg tax purposes, these prices have to adhere to the "arm's length principle".The arm's length principle is the international transfer pricing standard that OECD member countries have agreed should be used for tax purposes by MNE groups and tax administrations. The arm`s length principle requires that the consideration for any transaction between related parties conform to the level that would have been agreed if the transaction were to have taken place between un