Haarsma, Matthijs
How does Luxembourg's new permanent establishment provision affect tax treaties ? / by Matthijs Haarsma .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses recent changes to the definition of a permanent establishment under Luxembourg's domestic tax law and considers whether the changes may amount to a tax treaty override.
ESTABLECIMIENTO PERMANENTE
LUXEMBURGO
TRATADOS INTERNACIONALES
Tax Notes International 1048-3306 v. 95, n. 3, July 15 2019, p. 207-210
How does Luxembourg's new permanent establishment provision affect tax treaties ? / by Matthijs Haarsma .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses recent changes to the definition of a permanent establishment under Luxembourg's domestic tax law and considers whether the changes may amount to a tax treaty override.
ESTABLECIMIENTO PERMANENTE
LUXEMBURGO
TRATADOS INTERNACIONALES
Tax Notes International 1048-3306 v. 95, n. 3, July 15 2019, p. 207-210