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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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.