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Luxembourg - The Concept of Permanent Establishments

Country:
Luxembourg
Author:
O.R. Hoor
Issue:
European Taxation, 2014 (Volume 54), No 4
Published:
10 March 2014
The PE concept plays a prominent role in the tax treatment of cross-border business activities and is relevant to the application of domestic tax law and tax treaties. These two areas of law, however, do not use the same PE definition. This article analyses the PE definition under Luxembourg domestic tax law and for tax treaty purposes.
 
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