Reference : Luxembourg: Profit Adjustments for Interest-Free Loans in Accordance with Article 9
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/29558
Luxembourg: Profit Adjustments for Interest-Free Loans in Accordance with Article 9
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Jan-2017
Tax Treaty Case Law around the Globe 2016
Kemmeren, Eric
Smit, Daniel
Essers, Peter
Lang, Michael
Pistone, Pasquale
Schuch, Joseph
Staringer, Claus
Storck, Alfred
Owens, Jeffrey
Rust, Alexander
IBFD / Linde
175-183
Yes
9783707336344
[en] Arm's length principle ; Hybrid financial instrument ; transfer pricing ; Article 9 OECD Model
[en] This case comment analyzes the interaction of Article 9 of the Italy-Luxembourg tax treaty with Luxembourg's domestic rules to adjust taxable profits in case of a interest-free loan.
Researchers ; Professionals ; Students
http://hdl.handle.net/10993/29558

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