Edouard Authamayou of Deloitte Luxembourg examines a tribunal ruling on hidden contributions and profit distributions that highlights the importance of robust evidence supporting the arm’s-length principle in intragroup financing arrangements and interest rate waivers
Edouard Authamayou and Christelle Larcher of Deloitte Luxembourg explain how several recent rulings have clarified the Administrative Court’s stance on the application of ex officio taxation in the grand duchy
Edouard Authamayou and Christelle Larcher of Deloitte Luxembourg explore the adversarial principle in tax audits, highlighting key court rulings that clarify taxpayer rights and the Luxembourg tax authorities’ obligations to ensure procedural fairness
