The Chambers & Partners Transfer Pricing Guide 2025 is out, providing you with the latest legal information on the rules governing transfer pricing and their alignment with OECD guidelines, the definition of control/related parties, transfer pricing methods and their selection, the pricing of intangible and pricing adjustments, information sharing and documentation, APAs, safe harbours, and transfer pricing controversies.
ATOZ Tax Advisers Tax Partner and Head of Transfer Pricing, Oliver R. Hoor, and ATOZ Services Principal, Fanny Addouda, contributed to the Luxembourg chapter, sharing their key insights into latest developments.