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
By: Rasch, Marc
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Contributor(s): Cea, Alessandra.
Material type: 
ArticlePublisher: 2019Subject(s): OPERACIONES FINANCIERAS | PRECIOS DE TRANSFERENCIA | DECLARACIONES TRIBUTARIAS | DOCUMENTOS | LUXEMBURGO | JURISPRUDENCIA
In:
International Transfer Pricing Journal v. 26, n. 3, May/June 2019 Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/3-11 (Browse shelf) | Available | ITPJ/2019/3-11 |
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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.
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