Sponsored by Deloitte LuxembourgLuxembourg’s stability and innovative culture has made it a global leader in the financial services sector. However, the greater interaction between the tax and regulatory dimension is creating complex tax governance and controversy challenges. Deloitte Luxembourg’s Ralf Heussner and Enrique Marchesi-Herce explore the impact BEPS changes will have on Luxembourg and its financial services sector
Sponsored by Garrigues SpainSpain: Spanish National Appellate Court says transfer pricing adjustments to the median must be grounded on comparability defectsOn March 6 2019, the Spanish National Appellate Court (NAC), in a particularly relevant transfer pricing judgement, ruled on the selection of the point in the range of values of a sample obtained from a benchmarking analysis to justify the arm’s-length nature of intra-group prices.
Sponsored by Fenech & Fenech AdvocatesThe recently published Consolidated Group (Income Tax) Rules, 2019, grant groups, as defined therein, the option to be treated as a single ‘fiscal unit’ for income tax purposes.