LUXEMBOURG CONTENTS
8. Penalties and Documentation p.243 8.1 Transfer Pricing Penalties and Defences p.243 8.2 Transfer Pricing Documentation p.244 9. Alignment With OECD Transfer Pricing Guidelines p.244 9.1 Alignment and Differences p.244 9.2 Arm’s Length Principle p.244 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.244 9.4 Impact of BEPS 2.0 p.245 9.5 Entities Bearing the Risk of Another Entity’s Operations p.245 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.245 10.1 Impact of UN Practical Manual on Transfer Pricing p.245 11. Safe Harbours or Other Unique Rules p.245 11.1 Transfer Pricing Safe Harbours p.245 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.246 11.3 Unique Transfer Pricing Rules or Practices p.246 11.4 Financial Transactions p.246 12. Co-Ordination With Customs Valuation p.246 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.246 13. Controversy Process p.246 13.1 Options and Requirements in Transfer Pricing Controversies p.246 14. Judicial Precedent p.247 14.1 Judicial Precedent on Transfer Pricing p.247 14.2 Significant Court Rulings p.247 15. Foreign Payment Restrictions p.249 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.249 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.249 15.3 Effects of Other Countries’ Legal Restrictions p.249 16. Transparency and Confidentiality p.249 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.249 16.2 Use of “Secret Comparables” p.249
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