The Luxembourg Financing Circular: Something New on the Horizon?

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Series Details Vol.39, No.12, December 2011, p626-637
Publication Date December 2011
ISSN 0165-2826
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On 28 January 2011, the Luxembourg tax authorities issued a circular, setting out their new policy for issuing advance pricing agreements to companies engaged in intra-group financing activities. This article analyses the circular and comments on it.

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