Transfer pricing documentation has become a key element of tax risk management in Luxembourg in an environment that relies less and less on tax rulings and advance pricing agreements. However, in the current international tax environment of increased transparency and scrutiny, companies would be wise to go one step further and integrate transfer pricing documentation into their broader tax strategy.
This tax notes international article, put together by our Tax Partner and Head of Transfer Pricing, Oliver R. Hoor, is a practical guide to transfer pricing documentation in Luxembourg.