Hoor, Oliver R.
Luxembourg's amended definition of a permanent establishment is it really something new? / by Oliver R. Hoor .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines Luxembourg's recently amanded definition os a permenent establishment and considers whether it really represents a change in the tax law.
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
LUXEMBURGO
Tax Notes International 1048-3306 v. 94, n. 8, May 20, 2019, p. 709-724
Luxembourg's amended definition of a permanent establishment is it really something new? / by Oliver R. Hoor .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines Luxembourg's recently amanded definition os a permenent establishment and considers whether it really represents a change in the tax law.
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
LUXEMBURGO
Tax Notes International 1048-3306 v. 94, n. 8, May 20, 2019, p. 709-724