Lexology Transfer Pricing Guide 2025: Luxembourg

James O’Neal and Rui Duarte contributed to the Luxembourg chapter in Lexology GTDT’s Transfer Pricing Guide 2025. The chapter provides insights into principal legislation, enforcement authority, role of OECD Transfer Pricing Guidelines and BEPS project, transfer pricing methods, documentation and reporting, adjustments and settlement, relief from double taxation and advance pricing agreements.

The chapter first appeared in Lexology GTDT’s Transfer Pricing Guide 2025.