Luxembourg: Transfer Pricing

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

VAT Treatment Of Transfer Pricing Adjustments: Advocate General Brings Clarity To A Complex Area

The VAT treatment of transfer pricing (TP) adjustments continues to present difficult challenges, as discussed in our previous newsflash...

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Arendt & Medernach

WEBINAR REPLAY | How To Tackle The TP Challenges Relating To Intragroup Financing Activities?

We invite you to watch this 30-minutes webinar recording, featuring the third part of Transfer Pricing Webinar Series - "How to tackle the TP challenges relating to intragroup financing activities?"...

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CMS Luxembourg

Advocate-General Sheds Light On VAT Implications Of Transfer Pricing Adjustments

Advocate-General Kokott has advised the European Court about the VAT aspects of a transfer pricing adjustment for intra-group supplies of goods. She concluded that such transfer pricing adjustments may fall within...

European Union Tax

LL

Loyens & Loeff

Luxembourg As An International Debt Issuance Hub For Brazilian Groups

Luxembourg and Brazil have developed a robust and enduring bilateral relationship, marked by strong diplomatic, economic, and financial ties. Brazil hosts the largest Latin American population in Luxembourg...

LL

Loyens & Loeff

Tax Trends And Developments For MNEs In 2026

LL

Loyens & Loeff

WEBINAR REPLAY | The TP Aspects Of Intragroup Loans – Debt-to-equity Ratio – Interest Rate Determination

CL

CMS Luxembourg

Developments In Tariffs And Their Interaction With Transfer Pricing

LL

Loyens & Loeff

DEMPE In Domestic Transfer Pricing Practice: Insights From The Netherlands, Belgium And Luxembourg

European Union Tax

LL

Loyens & Loeff

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

LL

Loyens & Loeff

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

AM

Arendt & Medernach

Landmark Decision On Qualification Of Financial Instruments & Non-recognition Of A Foreign Permanent Establishment

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BSP

Luxembourg Government Releases Draft Law Implementing DAC8

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ATOZ

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

European Union Tax

LL

Loyens & Loeff

EU Tax Directives #5: Proposed EU Transfer Pricing Directive – New York Office Snippet

European Union Tax

LL

Loyens & Loeff

CSSF Streamlines SIFs, SICARs And Part II UCIs Regulations – With An Indirect Impact On RAIFs

Luxembourg Finance

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Dechert

Pensions Reform: 1 January 2026 Changes

Luxembourg Employment

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Arendt & Medernach

Luxembourg Opens Pillar Two Registration

LL

Loyens & Loeff

Employment Law And Pay Transparency | Remuneration Essentials (Video)

Luxembourg Employment

AM

Arendt & Medernach

New Tax Incentive For Start-up Investments: Are You Ready To Maximise This Opportunity?

AM

Arendt & Medernach

Transfer Pricing Adjustments And VAT For Multinational Groups: Latest CJEU Developments

Explore the most recent CJEU Advocate General opinions on valuing intragroup services and handling TP adjustments for VAT purposes.

AM

Arendt & Medernach

Advocate-General: TP Adjustments May Have VAT Implications

The Advocate-General has advised the European Court that transfer pricing adjustments that are contractually agreed within the framework of intra-group services may result in a consideration for a supply of services...

European Union Tax

LL

Loyens & Loeff

Tax Update In Luxembourg Regarding Interest Rates For Shareholder Current Accounts

On 29 January 2025, the Luxembourg tax authorities published Circular L.I.R. n° 164/1 (Circular), which replaces the previous circular L.I.R. n° 164/1, dated 23 March 1998.

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Goodwin Procter LLP

Welcome Clarification On Dutch Transfer Pricing Mismatch Legislation Scope In Respect Of Deemed Dividend Distribution Due To Non-arm's Length Transaction Between Foreign Subsidiaries

The literal wording of the Dutch transfer pricing mismatch legislation posed uncertainty as to whether Dutch parent companies...

LL

Loyens & Loeff

EU Tax Directives #1: Introduction To EU Tax Directives – New York Office Snippet

LL

Loyens & Loeff

New Luxembourg Tax Circular On Interest Rates For Shareholder Current Accounts

AM

Arendt & Medernach

Us Fund Managers Raising Capital In Europe: Mind The Luxembourg Reverse Hybrid Rules – New York Office Snippet

LL

Loyens & Loeff

ATOZ Insights - November 2024

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ATOZ

Commission Closes State Aid Investigations Into Fiat, Amazon And Starbucks Tax Rulings

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

Tax Trends And Developments For MNEs In 2025

LL

Loyens & Loeff

EU Commission Closes State Aid Investigations Into Amazon, Starbucks And Fiat Tax Rulings

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

LL

Loyens & Loeff

10th Annual International Tax Developments Seminar - A Recap

LL

Loyens & Loeff

Tax Controversy: Trends And Developments In Luxembourg

LL

Loyens & Loeff

EU Commission Closes State Aid Investigations Into Amazon, Starbucks And Fiat Tax Rulings

Today, the European Commission has closed three in-depth State aid investigations into transfer pricing tax rulings granted by Luxembourg to Fiat and Amazon...

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

Transfer Pricing Forum – Transfer Pricing For The International Practitioner

Our Luxembourg Transfer Pricing specialists have contributed to the latest edition of the Transfer Pricing Forum, published by Bloomberg Tax. This publication explores the transfer pricing implications of contract.

LL

Loyens & Loeff

10th Annual International Tax Developments Seminar - A Recap

During our 10th Annual International Tax Developments Seminar, several of our tax experts discussed the latest international tax developments.

LL

Loyens & Loeff

Tax Controversy: Trends And Developments In Luxembourg

2023 was another year rich in tax controversy, with more than 160 judgments issued in direct tax litigation cases. Whilst this is less than in 2022, several high-profile cases attracted...

LL

Loyens & Loeff

EU Commission's Initiatives In Direct Tax Matters: State Of Play

European Union Tax

A

ATOZ

Tax Update - December 2023

The Irish Revenue Commissioners ("Revenue") issued an ebrief on 4 December 2023 regarding the publication of an updated manual on section 112B of the Taxes...

European Union Tax

M

Matheson

Tax 2024: What To Expect - Discover The Recordings Of The Webinar Series

2023 was another year rich in tax developments in Luxembourg and Europe. In a difficult economic environment and a tense geopolitical context, the European institutions...

European Union Tax

AM

Arendt & Medernach

Soparfi : The Luxembourg Holding And Finance Company - Update January 2024

Fully developed infrastructure of financial services and support functions...

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

ECJ Rules In Favour Of Amazon In State Aid Case

On 14 December 2023, the CJEU decided in favour of Amazon in State aid case C-457/21 P by confirming the General Court's conclusion that the Commission did not demonstrate that Luxembourg granted a selective advantage to Amazon.

B

BSP

New Protocol To The Luxembourg/Germany Double Tax Treaty Applicable As From 2024

A

ATOZ

The Amazon State Aid Case: CJEU Rules That The EU Commission's Decision Infringes EU Law

European Union Tax

A

ATOZ

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

EU Tax Alert 203

European Union Tax

LL

Loyens & Loeff

ATOZ Insights - December 2023

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ATOZ

EU Top Court Confirms Amazon And Luxembourg Win In EU State Aid Case

European Union Tax

LL

Loyens & Loeff

Long Awaited Local File / Master File Regulation In Luxembourg

CL

CMS Luxembourg

CJEU Sides With ENGIE And Luxembourg In Tax State Aid Case

European Union Tax

LL

Loyens & Loeff

Luxembourg Confirms Debt Treatment Of Interest-Free Loan

Luxembourg Finance

LL

Loyens & Loeff

Luxembourg Pillar Two Bill Of Law Amended To Introduce Additional OECD Guidance

European Union Tax

LL

Loyens & Loeff

Luxembourg IP Box Tribunal's Insight On Licensing And Article 50bis LITL Exemptions

CS

Chevalier & Sciales

EU Tax Alert 202

European Union Tax

LL

Loyens & Loeff

Cross-Border Business Tax - EU Commission Proposes BEFIT, Transfer Pricing And Hot Directives

European Union Tax

AM

Arendt & Medernach

Hidden Dividend Distribution In Luxembourg: Insights From The Administrative Tribunal

CS

Chevalier & Sciales

Direct Tax Procedure: Commentary On Upcoming Amendments

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ATOZ

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Latest Videos

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Développement Durable : Les Enjeux Juridiques Et Fiscaux (Video)

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Grant Thornton Société d’Avocats

Transfer Pricing: Takeaways From Recent Case Law (Video)

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Arendt & Medernach

Tax Webcast March 2018 (Video)

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Deloitte Cyprus

Transfer Pricing in Luxembourg

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Arendt & Medernach

Transfer Pricing - Is Your Pricing Still Arm's Length? (Video)

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Arendt & Medernach

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