Code : 6171007
1 jour - 7 heures
Tarif : 770 € HT
Stephan TILQUIN - DELOITTE TAX & CONSULTING
Balazs MAJOROS - DELOITTE Tax & Consulting
Understanding the key legal and practical issues relating to the transfer pricing for transactions between group companies. Learning legal requirement, tax risks, best practice and practical tips.
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.
Financial, fiscal and legal executives, administrators, presidents and managing directors.