| 000 | 01043nab a2200241 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190826104258.0 | ||
| 007 | ta | ||
| 008 | 190826s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_967455 _aHaarsma, Matthijs |
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| 245 | 0 |
_aHow does Luxembourg's new permanent establishment provision affect tax treaties ? _c by Matthijs Haarsma |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
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| 650 | 4 |
_947658 _aLUXEMBURGO |
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| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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| 773 | 0 |
_9160821 _oOP 138-Bis/2019/95/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 3, July 15 2019, p. 207-210 |
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| 942 | _cART | ||
| 999 |
_c141062 _d141062 |
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