In this training, we will review the notion of substance for transfer pricing purposes and provide different perspectives considering recent new reporting obligations and court cases.


  • Intra-group financing and substance requirements in Luxembourg
  • Substance requirements from ATAD 3 perspective
  • Substance requirements from court cases perspective

Date and time

  • Friday, 25th November 2022.
  • 10:00 AM – 11:30 AM.
  • 90 min (webinar).


Join us for this webinar by registering via this link.

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