Transfer pricing

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.

The international principles of transfer pricing

• The revelance of transfer pricing
• The arm's lenght principle
• Affiliation/related parties
• Identification and definition of intercompany transactions
• The core elements of a transfer pricing analysis
• Pricing models
• Documentation and reporting

Transfer pricing in Luxembourg

• Overview of the current Luxembourg laws and regulations
• Domestic transactions
• Fiscal unity
• Financial transactions (especially circular LITL no.56/1 - 56bis/1 of 27 December 2016)
• Transfer pricing for intangibles
• Penalty regime

Recent developments

• Overview of Pillar2
• Synopsis TP Directive
• Status of New Luxembourg Transfer Pricing regime
• Summary of the most significant transfer pricing court case

Un expert et son équipe accompagnent le stagiaire grâce à une pédagogie alliant théorie, démos et exercices (individuels/collectifs). En distanciel, une matrice alterne temps de groupe et travail autonome. Supports, quiz et ressources en ligne.

Attestation de participation