Dans le cadre de ses activités, l’Institut des Réviseurs d’Entreprises (IRE) offre des formations destinées principalement aux réviseurs d’entreprises mais également aux experts-comptables et aux autres professionnels intéressés par les sujets présentés.
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The session will start with an overview of the current legislative framework and latest transfer pricing developments in Luxembourg.
It will follow with an overview of key transfer pricing concepts, incl. arm’s length principle, definition and disclosures of related parties in financial statements (IAS 24), transfer pricing methods and documentation requirements.
The last part of the session will cover the main transfer pricing implications linked to intra-group financial transactions (e.g. loans, financial guarantees, debt capacity, etc.) in light with Chapter X of the OECD TP Guidelines and focus on basic implications for the Investment Management Industry.
The session will include illustrative examples of relationships with related parties and required disclosures.
