Luxembourg amends some procedural tax rules

07 April 2023|Tax Alerts, Legislation & Policy, National/Federal Taxation, Transfer Pricing|Luxembourg

The Luxembourg Government recently submitted draft legislation to introduce and modernize certain tax procedural rules to Parliament.
Going forward, requests for a bilateral or multilateral Advance Pricing Arrangement will have to follow a determined procedure.
Related enterprises are required to provide, upon request, adequate documentation on their transfer pricing policy.
The legislation clarifies or amends some rules applicable in tax controversy matters and, notably, introduces a limitation pe…

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