Polonska, Tetiana
Mandatory disclosure rules implementation in Luxembourg practical aspects Electrónico / Tetiana Polonska .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
The article discusses certain aspects of the implementation of the Mandatory Disclosure Rules in Luxembourg, including the first commentary provided by the Luxembourg Direct Tax Authority. It also describes the questions and uncertainties that may arise in practice in the absence of further guidance, as a result of different interpretation of the law provisions by the taxpayers or intermediaries.
PRECIOS DE TRANSFERENCIA
INTERMEDIARIOS FISCALES
LUXEMBURGO
LEGISLACION
International Transfer Pricing Journal 1385-3074v. 27, n. 5, 2020, 15 p.
Mandatory disclosure rules implementation in Luxembourg practical aspects Electrónico / Tetiana Polonska .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
The article discusses certain aspects of the implementation of the Mandatory Disclosure Rules in Luxembourg, including the first commentary provided by the Luxembourg Direct Tax Authority. It also describes the questions and uncertainties that may arise in practice in the absence of further guidance, as a result of different interpretation of the law provisions by the taxpayers or intermediaries.
PRECIOS DE TRANSFERENCIA
INTERMEDIARIOS FISCALES
LUXEMBURGO
LEGISLACION
International Transfer Pricing Journal 1385-3074v. 27, n. 5, 2020, 15 p.