|
By Emilien LEBAS and Valentine PLATEAU, KPMG Luxembourg *
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 case
On 21 September 2016, the tax office informed the complainant – a Luxembourg-based company (“Company”) active since...
|