Substance requirements in Luxembourg following 2017 budget law publication
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 requested. Boards and operations are concerned.
The alignment of the local specialized resources/profiles (the substance) to the revenue generation is mandatory and is part of the justification of the transfer pricing approach.
The Square Finance can support you on this matter with flexible solutions.