On 28 March 2023, the Luxembourg government introduced Bill of Law 8186 proposing certain amendments to the General Tax Law (Abgabenordnung dated 22 May 1931) and introduces new procedural aspects applicable to taxpayers. The transfer pricing documentation requirements and procedure for requesting a bilateral or multilateral advance pricing agreement are also part of the proposed measures.
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
