Luxembourg's amended definition of a permanent establishment is it really something new? by Oliver R. Hoor
By: Hoor, Oliver R
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Material type: 
ArticlePublisher: 2019Subject(s): ESTABLECIMIENTO PERMANENTE | IMPUESTOS | LUXEMBURGO
In:
Tax Notes International v. 94, n. 8, May 20, 2019, p. 709-724Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/94/8-1 (Browse shelf) | Available | OP 138-Bis/2019/94/8-1 |
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| OP 138-Bis/2019/94/7 Tax Notes International | OP 138-Bis/2019/94/7-1 Canada Revenue Agency revises administrative policy on obtaining taxpayer information | OP 138-Bis/2019/94/8 Tax Notes International | OP 138-Bis/2019/94/8-1 Luxembourg's amended definition of a permanent establishment | OP 138-Bis/2019/94/8-2 The importance of total tax liability and global outlook to business planning | OP 138-Bis/2019/94/9 Tax Notes International | OP 138-Bis/2019/94/9-1 The TCJA's impact on GAAP effective tax rates of large U.S. nonfinancial corporations |
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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.
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