In-depth update on disputed transfer pricing matters

Introduction: 

As in other countries, the Luxembourg tax and transfer pricing landscape has shifted in recent years, driving greater uncertainty and increased risk when it comes to (inter)national tax and transfer pricing controversy. We continue to see year-on-year increases in the number, value and sophistication of transfer pricing disputes and audits. Our experts, both tax specialists and litigators, will tell you more during an afternoon devoted to transfer pricing.

Content of the conference:

• Main transfer pricing matters disputed in the Luxembourg courts (e.g. arm's length principle, proper documentation, appropriate transfer pricing method, burden of proof)
• Domestic case law experience: in the shoes of a tax litigator
• Cross-border transfer pricing adjustments and mutual agreement procedure
• State aid investigations: state of play and perspectives