Arm's length principle; Hybrid financial instrument; transfer pricing; Article 9 OECD Model
Résumé :
[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.
Disciplines :
Droit fiscal
Auteur, co-auteur :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Co-auteurs externes :
no
Langue du document :
Anglais
Titre :
Luxembourg: Profit Adjustments for Interest-Free Loans in Accordance with Article 9
