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

Abstract

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.

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ISSN: 0165-2826
ID: TAXI2011064