Transfer pricing
Identifying the recent developments and opportunities.
Following the training, you will be able to analyse the main issues related to transfer pricing.
- Understanding the key economic, financial, tax and legal aspects relating to the pricing of business transactions between affiliated companies.
- Learning how to face the challenges related to transfer pricing, best practices and pragmatic approaches.
Following the training, you will be able to analyse the main issues related to transfer pricing.
- Financial, tax and legal executives, administrators, presidents and managing directors.
The international principles of transfer pricing
The relevance of transfer pricing
The arm's length principle
Associated/related parties
Comparability analysis
Transfer Pricing Methods
Documentation Requirements
Advance Pricing Agreements (APAs)
Bilateral Advance Pricing Agreement (BAPA)
Transfer pricing in Luxembourg
Overview of the regulations
Typical intercompany transactions
Financial transactions
Intangibles assets transactions
Service transactions
Documentation requirements
Substance requirements
Penalty regime
Recent developments
Overview of Pillar 2
Synopsis TP Directive
Status of New Luxembourg Transfer Pricing regime
Summary of the most significant transfer pricing court cases
