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A general introduction to transfer pricing in Luxembourg

This article provides a general overview of the law and practice surrounding transfer pricing in Luxembourg, including broader taxation issues and the outlook for future developments.

Organisation for economicEuropean unionEuropean commissionDevelopment transfer pricing guidelinesEu arbitration conventionModel tax conventionIndirect tax authorityIncome tax lawEconomic co operationGeneral tax lawLuxembourg generally agreed accounting principlesBase erosionProfit shiftingAction planLuxembourg inland revenuePillars one

A general introduction to transfer pricing in Cyprus

This article provides a general overview of the law and practice surrounding transfer pricing in Cyprus, including broader taxation issues and the outlook for future developments.

Tax departmentOrganisation for economicModel conventionEu arbitration conventionModel tax conventionEconomic co operationTransfer pricingFinal reportsTransfer pricing guidelinesPricing guidelinesTax conventionAssociated enterpriseContracting stateIncome taxIncome tax lawBtb regulations

Spotlight: commencing tax disputes in Finland

This article provides an overview of procedures and practical considerations surrounding the commencement of tax disputes in Finland.

Finnish supreme administrative courtSupreme administrative courtModel conventionAdministrative courtEu arbitration conventionFinnish tax administrationTax recipient legal services unitEuropean unionEuropean courtOrganisation for economicA member state of the european unionCadbury schweppesVienna conventionResolution mechanisms in international taxSupreme ministrative courtEuropean council directive

Spotlight: commencing tax disputes in Netherlands

This article provides an overview of procedures and practical considerations surrounding the commencement of tax disputes in Netherlands.

The netherlandsEuropean councilDutch supreme courtDutch tax administrationEu arbitration conventionSupreme courtEuropean unionLower courtDutch federation of mediatorsEuropean courtDutch tax administration see sectionJudgments of the dutch supreme courtDutch taxDutch state secretaryDutch supremeDutch state taxes act

Tax Alert: Netherlands and Belgium notify tax treaty under the Multilateral Instrument

On November 25, the Dutch and Belgian authorities notified the Belgium-Netherlands tax treaty as a Covered Tax Agreement under the Multilateral…

Eu arbitration conventionCovered tax agreementMultilateral instrumentBoth belgiumResolution directiveAw firmsAw updatesEgal updatesEgal developmentsAw developmentsEgal newslettersEgal current awarenessEgal advisersEgal advisorsEgal directory

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