Assimilating the basic principles of transfer pricing

• Arm’s length principle.

• Related party concept.

• Types of intercompany transactions.

• The effect on the localization of profits before taxes.

• General background: OECD methodologies.

 Handling transfer pricing in Luxembourg: circular 164/2 LITL in practice
• Developments since inception.

• Substance and documentation requirements.

• Services / Equity risk remuneration.

• Form, terms and legal enforceability of guarantees.

• Domestic transactions.

• Fiscal unity.

 Analyzing transfer pricing report
• General information: entities and transactions.

• Industry overview.

• Functional analysis.

• Special emphasis on economic analysis.

 Analyzing the financing transactions circular (Soparfi)
• Holding: financing activities and credit rating.

• Financing: beyond spread, debt pricing, hybrids.

• Intellectual property companies: asset values, royalty.

 Other hot topics
• Management companies: intercompany flows and arm’s length standard.

• Business Model Optimisation: different transfer pricing models and appropriate transfer pricing policy.

Luxembourg

• » 18 April 2018

   

• » 19 June 2018

   

• » 14 November 2018