Luxembourg looking for more substance in Group Financing vehicle...

The 2017 budget law has been published on 27 December 2016 in the official gazette.

[endif]

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, know-how and activities) is a KEY ELEMENT under the new framework.

[endif]

This law aims at ensuring sustainability of financing vehicles in Luxembourg.

[endif]

These new measures entered into force on January 1st, 2017.

Featured Posts
Posts à venir
Tenez-vous à jour...
Recent Posts
Archive
Search By Tags
Pas encore de mots-clés.