Luxembourg Transfer Pricing Documentation Guide
March 02, 2011
Luxembourg tax legislation makes reference to the arm’s-length principle in the different articles of the Luxembourg Income Tax Law (LITL).
Article 56 LITL provides that the tax authorities may determine the operating income, irrespective of the reported profits, where a transfer or profit is rendered possible through a Luxembourg taxpayer’s special economic relationship with a non-resident taxpayer.

Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.