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Administrative court judgment on tax ruling and permanent establishment
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By Emilien LEBAS, Partner, International Tax, Tax controversy dispute resolution leader and Valentine PLATEAU, Assistant Manager, International Tax, KPMG Luxembourg(1)
On 29 September 2023, the Luxembourg administrative court of first instance (Tribunal administratif) confirmed the tax adjustment carried out by the Luxembourg tax authorities (Administration des contributions directes) denying the recognition of a foreign permanent establishment (“PE”) within the meaning of the double tax treaty between the Unites States of America (“U.S.”) and Luxembourg, thus nullifying the tax ruling previously granted to the taxpayer (Trib. administratif, 29 septembre 2023, n°46470).
Summary of the...
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