| 000 | 01581nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c146293 _d146293 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220831131438.0 | ||
| 007 | ta | ||
| 008 | 220831t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_964363 _aWroblewski, Pawel |
||
| 245 | 4 |
_aThe importance of being capitalized _helectrónico _bthe right debt-to-equity level for intercompany financing in Luxembourg _c Pawel Wroblewski and Marc Rasch |
|
| 500 | _aResumen. | ||
| 520 | _aThe recent update of the OECD Guidelines provides long-awaited guidance as to how to apply the arm’s length principle in relation to financial transactions. An important element of this guidance covers the debt-and-equity balance from a transfer pricing perspective. From a Luxembourg point of view, absent any official regulations covering thin capitalization and in line with the OECD Guidelines, it is expected that the market practice of 85:15 will no longer be applicable, unless it can be supported by a proper transfer pricing analysis. Non-supported debt-to-equity ratios may lead to a shift in the burden of proof. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_aGRUPOS DE EMPRESAS _932211 |
|
| 650 | 4 |
_aFINANCIACION _944260 |
|
| 650 | 4 |
_947873 _aOPERACIONES FINANCIERAS |
|
| 650 | 4 |
_947875 _aOPERACIONES SOCIETARIAS |
|
| 650 | 4 |
_925734 _aAMPLIACION DE CAPITAL |
|
| 650 | 4 |
_aLUXEMBURGO _947658 |
|
| 700 |
_964362 _aRasch, Marc |
||
| 773 | 0 |
_9167802 _oITPJ/2022/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 1, 2022, p. 67-71 |
|
| 942 | _cRE | ||