Comment adopter les nouvelles règlementations, en matière de Transfer Pricing, aux structures luxembourgeoises ?

Abstract : During six months, I undergo a period of training in Alter Domus. This training comes within the framework of my studies.Alter Domus is a leading provider of outsourced administration services for multinational corporations and alternative investment funds. A large range of services are provided by Alter Domus such as accounting, tax, regulatory and compliance requirements of the legal entities. I was assigned to Corporation department. My job consists in managing a portfolio of companies. I take charge of some transactions linked to Transfer Pricing. I decide to put this emphasis on this subject in as much as it is a current topic in the financial center in Luxembourg. Indeed Luxembourg has tried to tax the intra-group transactions for few years. The Luxembourg’s long standing economic openness has attracted numerous corporations from the four corners of the world, thanks to advantages of taxation. The Luxembourg financial center is characterized by a strong culture of investor protection. The case study presents the way a company should respond to intragroup transactions but before I will define concept of the Transfer Pricing to improve the comprehension of this analysis.
Document type :
Master thesis
File URL :
http://docnum.univ-lorraine.fr/prive/ESM_M_2011_OTTAVINO_DAMIEN.pdf
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https://hal.univ-lorraine.fr/hal-01959515
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Submitted on : Tuesday, December 18, 2018 - 5:33:44 PM
Last modification on : Thursday, December 20, 2018 - 1:06:16 AM

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Damien Ottavino. Comment adopter les nouvelles règlementations, en matière de Transfer Pricing, aux structures luxembourgeoises ?. Economies et finances. 2012. ⟨hal-01959515⟩

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