Luxembourg adopts new transfer pricing rules and tax ruling processes

Written by Philippe Vanclooster 12 January 2015


On December 19, the Luxembourg Parliament , 2014, enacted new tax measures for corporations and individuals, including amendments to Luxembourg’s transfer pricing legislation and documentation requirements.

Multinationals should consider the measures, which are effective as of 1 January 2015, as they affect their existing and future Luxembourg operations. Guidance regarding certain practical aspects of some measures is still outstanding.

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