PwC Luxembourg's Podcast series

The Luxembourg tax authorities issue an additional Circular clarifying the situation of entities that are mainly engaged in intra-group lending activities financed by borrowings.

The recent focus by the Luxembourg tax authorities on transfer pricing has resulted in a transfer pricing Circular describing the tax treatment for entities that are mainly engaged in intra-group lending activities financed by borrowings.

International Transfer Pricing 2011, now in its 12th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in over 60 countries worldwide.It explains why it is vital for every company to have a coherent transfer pricing policy which is responsive to the rapidly changing markets in which they operate.The book not only shows why sound transfer pricing policies should be developed, but also why such policies need to be re-evaluated regularly.
The book offers practical advice on a subject where the right amount of effort can produce huge dividends in the form of a low and stable tax charge, coupled with the ability to defend a company against tax auditor attack.