Structuring alternative investments in the post-BEPS era - module 3: transfer pricing and related documentation requirements

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                                                      Module 3 - 04/05/2023 - 2 to 5 PM : transfer pricing and related documentation requirements

                                                      Luxembourg companies may enter into diverse commercial and financial transactions with associated enterprises. The prices charged in regard to these controlled transactions are called transfer prices. For Luxembourg tax purposes, these prices have to adhere to the “arm’s length principle”.

                                                      The arm’s length principle is the international transfer pricing standard that OECD member countries have agreed should be used for tax purposes by MNE groups and tax administrations. The arm`s length principle requires that the remuneration for any transaction between related parties conform to that what would have been agreed if the transaction were to have taken place between unrelated parties under comparable circumstances. 

                                                       The arm’s length principle is firmly ingrained in Luxembourg tax law and has been explicitly stated in article 56 of the Luxembourg Income Tax Law (LITL). In addition, several concepts and provisions under Luxembourg tax law require the arm’s length standard to be respected by Luxembourg companies (the concepts of hidden dividend distributions and hidden capital contribution, etc.). 

                                                      Over the last years, transfer pricing has become the hot topic in Luxembourg taxation in an environment that relies increasingly less on tax rulings. In the past, tax rulings were viewed as a way to provide certainty and to avoid risks when implementing investments or intra-group transactions. However, for a number of reasons this is no longer the case and transfer pricing documentation is more and more filling the gap as a tax risk management tool.

                                                      This workshop will provide an overview of transfer pricing in the context of Alternative Investments and the importance of related documentation.

                                                      >>> Program 

                                                      • Introduction to transfer pricing 

                                                        • The arm’s length principle

                                                        • The OECD Transfer Pricing Guidelines

                                                        • Luxembourg transfer pricing rules

                                                        • Transfer pricing adjustments

                                                      • Typical controlled transactions in Luxembourg

                                                        • Interest rates 

                                                        • Financing activity

                                                        • Intra-group services

                                                        • Fund management services

                                                      • Financing activities 

                                                        • Scope of the Transfer Pricing Circular

                                                        • Substance requirements

                                                        • Determining an arm’s length remuneration

                                                        • Transfer pricing analysis

                                                        • Structure alignments in relation to existing investments

                                                        • Treatment in the corporate tax returns

                                                        • Advance pricing agreements (APAs)

                                                      • Reporting obligations in the corporate tax returns

                                                      • Recent case law

                                                      • Transfer pricing documentation

                                                        • Review of transfer pricing and a taxpayer’s co-operation duties

                                                        • The OECD Transfer Pricing Guidelines

                                                        • Best Practice recommendations

                                                      • Conclusion


                                                      OLIVER R. HOOR
                                                      Tax Partner and Head of Transfer Pricing, ATOZ Tax Advisers

                                                      Oliver is a Partner in the International & Corporate Tax department at ATOZ.

                                                      A tax professional since 2003, Oliver 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. He also holds the titles of Head of Transfer Pricing and of the German Desk.

                                                      Oliver is the author of more than 250 articles and books on Luxembourg and international taxation including Transfer Pricing and related documentation requirements, the OECD Base Erosion and Profit Shifting (BEPS) Project and the EU Anti-Tax Avoidance Directives (ATAD 1/ATAD 2), reporting obligations of tax intermediaries (DAC6), the OECD Model Tax Convention and Tax Treaties, EU Law and the State Aid investigations of the EU Commission (see He is also a regular speaker at conferences as well as being a lecturer with Legitech and ILA.

                                                      Oliver is qualified as a Chartered Accountant in Luxembourg ("Expert-Comptable") and is a certified German tax adviser (Steuerberater). He holds a post-graduate degree in Luxembourg Tax and a degree in Business Administration with a major in Tax from the University of Applied Sciences of Trier, Germany.

                                                      He speaks German, English and French.

                                                      FRAIS D'INSCRIPTION

                                                      Inscription au module 3 en présentiel: 235€ TTC 
                                                      Tarif étudiant : 50€ TTC (à condition d’envoyer une copie de sa carte étudiant et une attestation d’inscription), merci de nous contacter à l'adresse [email protected]


                                                      La société Legitech a obtenu l'agrément du Barreau de Luxembourg

                                                      ATA PRIVACY

                                                      Les coordonnées des participants seront communiquées à Atoz Tax Advisers à des fins d'organisation.


                                                      Mme Carole Verdicq
                                                      Tél: 0032 10 42 02 96
                                                      Email: [email protected]

                                                      Date et heure

                                                      4 mai 2023

                                                      08:00 11:00 Europe/Brussels

                                                      ATOZ Tax Advisers

                                                      Aerogolf Center
                                                      1B rue Heienhaff
                                                      Senningerberg 1736
                                                      Obtenez la direction
                                                      Organisé par

                                                      ATOZ Tax Advisers