The Luxembourg Government recently submitted draft legislation to introduce and modernize certain tax procedural rules to Parliament.Going forward, requests for a bilateral or multilateral Advance Pricing Arrangement will have to follow a determined procedure.Related enterprises are required to provide, upon request, adequate documentation on their transfer pricing policy.The legislation clarifies or amends some rules applicable in tax controversy matters and, notably, introduces a limitation period during which the taxpayer is entitled to file an appeal with the administrative Tribunal, absent a decision by the Director of the Direct Tax Administration (Director) on a claim against a tax assessment. Executive summaryAiming...