Goebel, Alain
The European Commission´s transfer pricing directive proposal and its implications for Luxembourg / by Alain Goebel and Francesco Procopio .-- , 2024
Alain Goebel is a partner and Francesco Procopio is an associate at Arendt & Medernach in Luxembourg. In this article, the authors examine how the European Commission’s proposal for a directive on transfer pricing could achieve a consistent interpretation of the arm’s-length principle and a harmonized framework for businesses and tax administrations in the EU, and they consider how well the proposal aligns with Luxembourg law.
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
UNION EUROPEA
LUXEMBURGO
Procopio, Francesco
Tax Notes International 1048-3306 v. 114, n. 1, Abril 1, p. 13-23
The European Commission´s transfer pricing directive proposal and its implications for Luxembourg / by Alain Goebel and Francesco Procopio .-- , 2024
Alain Goebel is a partner and Francesco Procopio is an associate at Arendt & Medernach in Luxembourg. In this article, the authors examine how the European Commission’s proposal for a directive on transfer pricing could achieve a consistent interpretation of the arm’s-length principle and a harmonized framework for businesses and tax administrations in the EU, and they consider how well the proposal aligns with Luxembourg law.
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
UNION EUROPEA
LUXEMBURGO
Procopio, Francesco
Tax Notes International 1048-3306 v. 114, n. 1, Abril 1, p. 13-23