Industrial groups have set up investment vehicles in Luxembourg to benefit from its extensive treaty network, the access to EU directives and the overall flexibility of the legal and tax environment offered by the country. Philippe Neefs and Sophie Boulanger of KPMG explain the transfer pricing aspects of this investment destination.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year