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By Emilien LEBAS, Partner, Head of International Tax, Tax controversy dispute resolution leader Sylvain RABOUINE, Senior Tax Adviser, International Tax, KPMG Luxembourg
On 27 March 2026, the Luxembourg Administrative Tribunal (Tribunal administratif, 27 mars 2026, n°49200) (the “Administrative Tribunal” or the “Tribunal”) ruled on whether a Luxembourg company (the “Taxpayer”) could rely on a 2015 ruling confirming the tax treatment of income and net wealth allocated to an alleged US permanent establishment (“PE”), despite failing to satisfy one of its conditions.
The Taxpayer belonged to a group headed by a US parent company (the “US Parent”) and had been incorporated as part of a wider...
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