Rasch, Marc
Luxembourg Tribunal's decision Arm's length interest retae on shareholding loan and transfer pricing : analysis of Case Nº 40348 of 22 October 2018 / Marc Rasch and Alessandra Cea .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
In October 2018, the Luxembourg Administrative Tribunal decided on a case of hidden dividend distribution. This is an important case because it provides insight on how the Luxembourg tax authorities focus on financial transactions as well as on the obligation to prepare transfer pricing documentation. In this article, the authors discuss the case.
OPERACIONES FINANCIERAS
PRECIOS DE TRANSFERENCIA
DECLARACIONES TRIBUTARIAS
DOCUMENTOS
LUXEMBURGO
JURISPRUDENCIA
Cea, Alessandra
International Transfer Pricing Journal 1385-3074 v. 26, n. 3, May/June 2019
Luxembourg Tribunal's decision Arm's length interest retae on shareholding loan and transfer pricing : analysis of Case Nº 40348 of 22 October 2018 / Marc Rasch and Alessandra Cea .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
In October 2018, the Luxembourg Administrative Tribunal decided on a case of hidden dividend distribution. This is an important case because it provides insight on how the Luxembourg tax authorities focus on financial transactions as well as on the obligation to prepare transfer pricing documentation. In this article, the authors discuss the case.
OPERACIONES FINANCIERAS
PRECIOS DE TRANSFERENCIA
DECLARACIONES TRIBUTARIAS
DOCUMENTOS
LUXEMBURGO
JURISPRUDENCIA
Cea, Alessandra
International Transfer Pricing Journal 1385-3074 v. 26, n. 3, May/June 2019