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By Emilien LEBAS, Partner, International Tax, Tax controversy dispute resolution leader and Valentine PLATEAU, Assistant Manager, International Tax, KPMG Luxembourg
On 30 January 2024, the Luxembourg administrative Court of Appeal (Cour administrative, 30 janvier 2024, n°49145C) confirmed the decision rendered by the Luxembourg administrative court of first instance (Tribunal administratif, 26 mai 2023, n°45030) to deny the status of permanent establishment (“PE”) to the United States of America (“US”) branch of a Luxembourg resident company (or the taxpayer) given the facts and circumstances of the case. It also rejected the taxpayer's argument based on a...
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