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Mensuel de septembre 2023 - Economie

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Tax controversy series: Administrative court judgement on U.S. branches
By Emilien LEBAS, Partner, International Tax, KPMG Luxembourg   Over the last few years, the number of disputes between Luxembourg’s tax authorities and taxpayers in court has increased significantly. All aspects of tax law seem to be concerned, from direct taxes and tax transparency-related matters to indirect taxes; in particular, VAT. Several reasons might explain this phenomenon. When it comes to direct tax matters, one of these could be the corresponding decrease in the amount of tax ruling requests filed by taxpayers.   This article is the first in our series on tax controversies, where we analyze the latest tax judgements, offering you insight on the most recent developments in the field of tax controversy in Luxembourg...
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