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Grand-Duchy of Luxembourg - OECD

Grand-Duchy of Luxembourg - OECD

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Luxembourg Updated October 2017 Grand-Duchy of Luxembourg Transfer Pricing Country Profile Updated October 2017 SUMMARY REFERENCE The Arm’s Length Principle 1 Does your domestic legislation or regulation make reference to the Arm’s Length Principle? ☒Yes ☐ No Explicit references to the TPG can be found in the parliamentary file ...

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