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By François BRUSSIEUX, Avocat à la Cour, FBX Legal Tax
In a recent decision dated 30 January 2024, the Luxembourg Administrative Court of Appeal (CA N°49145C) confirmed a decision of the lower Luxembourg Administrative Court (Trib. administratif, 26 May 2023, n° 45030) denying the status of Permanent Establishment (“PE”) to the US branch of a Luxembourg resident company.
The case originated in 2013 when the complainant, a Luxembourg resident company, established a branch in the US to perform intra-group financing activities. The complainant filed a tax ruling request on 21 August 2013, seeking recognition of a PE in the US. However, on 9 September 2015, the Luxembourg tax authorities (“LTA”) issued a tax assessment for the year 2013...
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