Posted on 29 June 2018

New Transfer Pricing Disclosure - Tax Returns 2017

At the start of 2017, the Luxembourg Tax Authorities (“LTA”) issued new transfer pricing rules requiring tax payers to disclose their intercompany transactions.

The aim of these new rules is to allow the LTA to easily assess where Transfer Pricing documentation should be available or where a more detailed Transfer Pricing audit may be required. 
The changes of January 2017 highlight the necessity for tax payers to prepare Transfer Pricing documentation in a timely manner. 
For more details on the disclosure requirements, please click below:


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