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30 December 2016

Luxembourg releases new circular on transfer pricing for companies carrying out intra-group financing activities

The Luxembourg Tax Authorities issued an administrative circular on December 27 reshaping the transfer pricing framework for companies carrying out intra-group financing activities in Luxembourg. The circular provides additional guidance in terms of substance and transfer pricing requirements in line with the OECD Guidelines.

A Tax Alert prepared by EY's Global Tax Desk Network, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-2248

Document ID: 2016-2248

 

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