Recherche
S'identifier

Mensuel de avril 2019 - Economie / Fiscalité

go back Retour << Article précédent     Article suivant >>


The amendments to paragraph 16 introduced by the law of 21 December 2018 implementing ATAD: A new Luxembourg permanent establishment definition?
By Veronika LAVORE, Manager Cross-Border Tax & Christophe De SUTTER, Partner Cross-Border Tax, Deloitte The law of 21 December 2018 implementing ATAD 1(1) into Luxembourg law (the “ATAD Law”) introduced, inter alia , a new provision to §16 of the Luxembourg Tax Adaptation Law (the “StAnpG”) covering the definition of Permanent Establishment (“PE”).   When a convention for the avoidance of double taxation (“Treaty”) is in force between two States (the “Contracting States”), the PE recognition and the allocation of taxation rights relies on Treaty provisions.   In order to solve issues of interpretation of the PE concept for Treaty purposes, the new provision foresees...
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.