The European Commission´s transfer pricing directive proposal and its implications for Luxembourg by Alain Goebel and Francesco Procopio
By: Goebel, Alain
.
Contributor(s): Procopio, Francesco.
Material type: 
ArticlePublisher: 2024Subject(s): PRECIOS DE TRANSFERENCIA | PRINCIPIO DE PLENA COMPETENCIA | UNION EUROPEA | LUXEMBURGO
In:
Tax Notes International v. 114, n. 1, Abril 1, p. 13-23Summary: 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.
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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.
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