Luxembourg issues guidance on tax treatment of companies carrying out intra-group financing activities

April 26, 2011

On 8 April 2011, the Luxembourg tax authorities issued an administrative Circular (Circulaire LIR n°164/2bis or the April Circular) that provides additional guidance and clarification with respect to companies carrying out intra-group financing activities in Luxembourg.

This April 2011 Circular follows Circulaire LIR n°164/2 issued on 28 January 2011 (the January Circular).

Further details are available from the Ernst & Young International Tax Alert which can be accessed using the link below:

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