I'm busy working on my blog posts. Watch this space!
Luxembourg Treasury Manager of the Year 2016, interview.
Luxembourg looking for more substance in Group Financing vehicle...
Substance requirements in Luxembourg following 2017 budget law publication
January 17, 2017
The 2017 budget law has been published on 27 December 2016 in the official gazette.
The new article 56bis and its complement, the Circular n°56/1-56bis/1, are giving new guidance for transfer pricing on intra-group financing activities.
ADEQUATE SUBSTANCE (presence, kno...
Intra-group financing activities will need more elaborated transfer pricing approach.
Equity at risk definition will require a more detailed analysis.
To perform/execute/review/monitor activities commonly found in financing/risk management entities, adequate staffing is...