Recherche
S'identifier
mercredi 5 septembre 2018
Tous les titres

 

Fax du mercredi 5 septembre 2018 - Tous les titres

go back Retour << Article précédent     Article suivant >>

 

Revised provisions on permanent establishment recognition — an answer to the McDonald’s case, but not only

By Emilien LEBAS, Associate Partner, KPMG *   On 19 June 2018, the Luxembourg government issued the bill of law 7318 for the transposition into Luxembourg domestic tax law (bill 7318) of directive 2016/1164/EU. The directive of 12 July 2016 — referred to as the Anti-Tax Avoidance Directive (ATAD 1) — lays down rules against tax avoidance practices that directly affect the functioning of the internal market. The recitals of the ATAD 1 outline the context of the adoption of the directive as follows: “The current political priorities in international taxation highlight the need for ensuring that tax is paid where profits and value are generated. It is thus imperative to restore trust in the fairness of tax systems and allow governments to effectively exercise their...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Mazars.lu
Bearingpoint
Generali Investements LU
DLA PIPER
Comarch
VP Bank
J. P. Morgan
AXA IM Luxembourg
Stibbe
Lamboley Executive Search
Allen & Overy
Zeb Consulting
Ernst&Young
Castegnaro
Loyens & Loeff
Sia Partners
Fi&FO
Pictet Asset Management
Square management
Paragon
Lpea.lu
Linklaters
NautaDutilh
SOCIETE GENERALE Securities Services
MIMCO Capital