Volume 39 (2011) / Issue 12

Frank van Kuijk, Taco Wiertsema, 'The Luxembourg Financing Circular: Something New on the Horizon?' (2011) 39 Intertax, Issue 12, pp. 626–637


On 28 January 2011, the Luxembourg tax authorities issued a circular, setting out their new policy for issuing advance pricing agreements to companies engaged in intra-group financing activities. This article analyses the circular and comments on it.

Copyright © 2011 Kluwer Law International
All rights reserved

ISSN: 0165-2826
ID: TAXI2011064