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Searching Content indexed under Transfer Pricing by Oliver R. Hoor ordered by Published Date Descending.
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Luxembourg Implementation Of The EU Directive Setting New Transparency Rules For Intermediaries
On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable
Luxembourg
19 Aug 2019
2
Luxembourg Starts The Implementation Of ATAD 2
On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164
Luxembourg
19 Aug 2019
3
Transfer Pricing In Luxembourg 3.0 – The Emerging Relevance Of Tax Audits And Recent Luxembourg Case Law
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings
Luxembourg
29 Apr 2019
4
VAT Circular N°790 Dated 18 January 2019 – Fair Market Value And VAT
The Luxembourg VAT Authorities released Circular n°790 in which they have provided some clarifications on the taxable basis to be considered in transactions involving related parties.
Luxembourg
18 Mar 2019
5
Law Implementing ATAD Enters Into Force
The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive ("ATAD"), the aim of ATAD being to implement the BEPS (Base Erosion and Profit Shifting) ...
Luxembourg
18 Mar 2019
6
General Court Annuls The Decision Of The EU Commission On The Belgian Excess Profit Regime
Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State aid concerns.
European Union
5 Mar 2019
7
The End Of Hybrid Mismatches: EU Finance Ministers Reach An Agreement On ATAD 2
Structures involving double non-taxation are being restricted. The EU will extend restrictions applying in case of mismatch situations from pure EU-to-EU hybrids to EU-to-non-EU hybrids.
European Union
10 Jan 2019
8
Luxembourg Tax Authorities Release New Guidelines For Intra-Group Financing Activities
On 27 December 2016, the Luxembourg tax authorities released a new circular (the Circular) on the tax treatment of intra-group financing activities.
Luxembourg
8 Jan 2019
9
The Santander Autogrill Case: The End Of Round 1
Simply put, at present we have an EU legal framework that identifies any distinction in a tax system as being potentially illegal state aid.
Luxembourg
20 Dec 2018
10
Post-Truth In Tax Matters: Considerations Regarding A Recent Eurodad Report
On 7 December 2016, the European Network on Debt and Development (Eurodad) released a report entitled "Survival of the Richest: Europe's role in supporting an unjust global tax system 2016" which was produced by NGOs in countries across Europe.
Luxembourg
19 Dec 2018
11
Principes de l'OCDE en matière de prix de transfert | Nouvelles lignes directrices sur l'allocation des risques
Les Principes de l'OCDE fournissent de nouvelles lignes directrices pour l'allocation des risques : cependant, le cadre de l'analyse des risques ajoute une couche de complexité à l'analyse des prix de transfert.
Luxembourg
19 Dec 2018
12
Nouvelle circulaire en matière de Prix de Transfert | Le nouveau régime luxembourgeois applicable aux sociétés de financement
Le 27 décembre 2016, l'administration des contributions directes («l'ACD ») a émis une nouvelle circulaire sur le traitement fiscal des sociétés réalisant des activités de financement intra-groupe (la « Circulaire »).
Luxembourg
19 Dec 2018
13
L'enquête sur McDonald's | Une utilisation abusive des normes européennes au nom de la justice fiscale
Le 7 juin 2016, la Commission européenne a publié la version non confidentielle de sa décision d'ouvrir une enquête formelle visant à établir si le ruling/rescrit fiscal accordé par l'administration fiscale luxembourgeoise ...
Luxembourg
13 Dec 2018
14
Transfer Pricing Documentation In Luxembourg – What's Your Strategy?
Transfer pricing has become the hot topic in Luxembourg taxation over the last few years in an environment that relies increasingly less on tax rulings.
Luxembourg
13 Dec 2018
15
The German Federal Tax Court Limits German CFC Rules And Anti-Abuse Provisions To Wholly Artificial Arrangements
In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other things, that the German rules ...
European Union
3 Dec 2018
16
A Pocket Guide To DAC 6: The Mandatory Disclosure Regime Applicable To Tax Intermediaries
On 25 May 2018, the ECOFIN Council adopted the 6th Directive on Administrative Cooperation, commonly called DAC6, which requires so-called tax intermediaries to report certain ...
European Union
30 Nov 2018
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