On 27 December 2016, the Luxembourg Tax Authorities ("LTA") issued new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 ("the Circular") dealing with the Luxembourg tax treatment applicable to Luxembourg companies engaged in intra-group financing transactions.
Andy Neuteleers and Frank Schwarte contributed to the WTS Transfer Pricing newsletter of June 2017 with an article on TP developments in Luxembourg. Click here to read the newsletter.