Fund management services in the focus of transfer pricing: How to get it right?

Delano’s photo coverage here.

Location: Arendt House – 41A, Avenue JF Kennedy, L-2082 Luxembourg

Speakers:

Macide Candan – Elvinger Hoss Prussen
Oliver Hoor – ATOZ
Viktoria Dimitrova – Arendt
Moderator: Sophie Boulanger – KMPG

The organisation of fund management services may vary significantly from one case to another. When fund management services involve transactions between two related parties or more (general partner, Luxembourg and foreign AIFM, management companies, advisory companies, etc.), it is crucial that all the parties to these transactions are remunerated at arm’s length.

However, when does the arm’s length principle apply? How to establish arm’s length transfer prices for all the related parties in Luxembourg and abroad? Do the Luxembourg tax authorities challenge the transfer pricing of fund management services in practice? How to manage related tax risks given the significant amounts at stake? All these questions will be addressed during this evening seminar.

The conference was followed by a cocktail.