Dinko Dinev of Deloitte Luxembourg explores how automation is transforming debt pricing studies in transfer pricing, highlighting efficiency gains but also analytical risks that can arise if technology is misapplied
Dinko Dinev and Iva Gyurova of Deloitte Luxembourg analyse a landmark ruling on how economic substance plays a key role in determining whether interest-free loans from indirect shareholders constitute debt or equity for Luxembourg tax purposes
Dinko Dinev and Adam Wojewoda of Deloitte Luxembourg explore AI’s potential to enhance efficiency in transfer pricing but emphasise the irreplaceable value of human expertise in navigating complex regulatory landscapes
Dinko Dinev and Ismail Candan of Deloitte Luxembourg explain how tailored transfer pricing policies can underpin success as the increasing complexity of debt investment instruments and heightened regulatory oversight demand enhanced tax compliance measures
Dinko Dinev and Mariana Cohen Margiotta of Deloitte Luxembourg analyse the key takeaways from the OECD’s recent TP guidelines targeted at MNEs and tax administrations.
