Mandatory disclosure rules implementation in Luxembourg practical aspects Tetiana Polonska Electrónico
By: Polonska, Tetiana
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Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | INTERMEDIARIOS FISCALES | LUXEMBURGO | LEGISLACION
In:
International Transfer Pricing Journal v. 27, n. 5, 2020, 15 p. Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/5-7 (Browse shelf) | Available | ITPJ/2020/5-7 |
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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.
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