Luxembourg - The Tax Treatment of Permanent Establishments
- O.R. Hoor
- European Taxation, 2014 (Volume 54), No 7
- 4 June 2014
In an article published in European Taxation 4 (2014), the author outlined the differences between the permanent establishment concept under Luxembourg domestic law and that applicable for tax treaty purposes. This article builds on this discussion, focusing specifically on the tax treatment of permanent establishments under Luxembourg tax law and applicable tax treaties.