Transfer pricing audits and litigation have increased significantly recently. Among others, two landmark decisions were issued in 2022 at domestic and European level.

Our transfer pricing experts Alain Goebel, Tax Partner, and Alexandre Maschiella, Senior Associate, will provide you with in-depth analysis and takeaways regarding the recent Luxembourg administrative tribunal decision on the recharacterisation of an interest-free loan as equity, and the decision of the Court of Justice of the EU in the well-known case of alleged State aid against FIAT.

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.