How does Luxembourg's new permanent establishment provision affect tax treaties ? by Matthijs Haarsma
By: Haarsma, Matthijs
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Material type: 
ArticlePublisher: 2019Subject(s): ESTABLECIMIENTO PERMANENTE | LUXEMBURGO | TRATADOS INTERNACIONALES
In:
Tax Notes International v. 95, n. 3, July 15 2019, p. 207-210Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/3-2 (Browse shelf) | Available | OP 138-Bis/2019/95/3-2 |
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.
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