Ref
6191007

Transfer pricing

Identifying the recent developments and opportunities.

Perfectionnement
0,9 jour - 6 heures
À distance
Luxembourg
Transfer pricing

Following the training, you will be able to analyse the main issues related to transfer pricing.

Objectifs
  • 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.
Compétences acquises

Following the training, you will be able to analyse the main issues related to transfer pricing.

Public
  • Financial, tax and legal executives, administrators, presidents and managing directors.
Programme
Pendant
Transfer pricing

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

Points forts
Nos intervenants
Vanessa Ramos Ferrín
Vanessa Ramos Ferrín
Managing Partner - Transfer Pricing & Valuation
TransFair Pricing Solutions S.A.
Date de mise à jour : 31/07/2024