Transfer Pricing in Luxembourg
Upon successful completion of this course, the student will:
- have an overview of Luxembourg transfer pricing environment
- have an overview of the OECD Transfer Pricing Guidelines and the new guidance introduced as part of the OECD BEPS Project
- have a better understanding on Luxembourg transfer pricing rules and practices including the new Circular on the transfer pricing treatment of financing activities (Circular L.I.R. 56/1 and 56bis/1 released on December 27, 2016)
- have an overview of the functional and economic analysis in transfer pricing reports
- understand the impact of transfer pricing rules on the tax positions of Luxembourg companies
- understand the importance of transfer pricing documentation in a company’s risk management strategy
- Introduction to transfer pricing
- The arm’s length principle
- The OECD Transfer Pricing Guidelines
- Luxembourg transfer pricing rules and practices
- Transfer pricing methodologies
- Comparability analysis and data base researches
- Common transfer pricing approaches applied in Luxembourg (financing activities, interest rates, intra-group services, fund management services, etc)
- Transfer pricing documentation and tax risk management
- Transfer pricing adjustments
Two half day session
2:00pm to 6:00pm
Professionals of the financial sector aiming at acquiring a basic knowledge on transfer pricing principles and transfer pricing approaches accepted in Luxembourg
The lecturer is an International Tax Partner with a large tax advisory firm in Luxembourg where he is also heading the Transfer Pricing practice. A tax professional since 2003, he has experience in Luxembourg and international taxation with a focus on alternative Investments (private equity, real estate, sovereign wealth funds, hedge funds), mergers & acquisitions and multinational groups. He advises clients on all direct tax aspects regarding deal structuring, maintenance, reorganisations and exit planning.
At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.
The course material will be delivered at the end of the course.
Chambre de Commerce Luxembourg7, rue Alcide de Gasperi