April 2014  
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European Taxation
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Issue No. 4 - 2014 of the European Taxation is now available online.

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Number 4 - 2014 contains the following:
The Concept of Permanent Establishments
Oliver R. Hoor
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.
European Union
Tackling Deduction and Non-Inclusion Schemes – The Proposal of the European Commission
Christoph Marchgraber
On 25 November 2013, the European Commission released a proposal for a council directive amending the Parent-Subsidiary Directive (2011/96). The objective is, inter alia, to eliminate double non-taxation resulting from, on the one hand, the non-inclusion of dividends and similar profit distributions received by a company of a Member State and, on the other hand, the deductibility of such payments at the level of the paying company resident in another Member State. This article analyses whether or not the proposal lives up to its promise.
The Relationship between the Netherlands Quasi-Final Tax (Quasi-Payroll Tax) on Excessive Severance Payments and Tax Treaties
Frank P.G. Pötgens
This article examines the quasi-final tax (quasi-payroll tax) imposed on excessive severance payments by the Netherlands, which was included in article 32bb of the Netherlands Wage Tax Act as of 1 January 2009, and its relationship with Netherlands tax treaties.
Classification of Foreign Entities for German Tax Purposes
Christian Kahlenberg
The author provides an overview of the classification process for foreign legal entities in Germany for taxation purposes. The author outlines the criteria that are determinative and analyses the overall significance of individual criteria in the classification process. The extent to which criteria considered significant by the tax authorities have been sanctioned by the law is addressed, as well as whether such criteria are also applicable to foreign legal entities other than US LLCs.
Tamás Kulcsár
Court of Justice
Tamás Kulcsár
Opinion Statement FC 1/2014 of the CFE on Technical Changes to be Included in the Next Update to the OECD Model
Prepared by the CFE Fiscal Committee
This Opinion Statement relates to the Public Discussion Draft “Technical Changes to be included in the next update to the OECD Model Tax Convention” released by the OECD on 15 November 2013.
European Union
No Cross-Border Loss Relief for Losses from Passive Investment by Private Individuals in the Event of a Disparity
Gerard Meussen
In this note, the author examines the ECJ’s decision in K (Case C-322/11) from the general perspective of cross-border loss relief, and sheds some light on the future with regard to this issue. What is particularly interesting is the fact that this case does not deal with foreign business losses but with losses from passive foreign investment of a private individual. The case challenges the boundaries of the Marks & Spencer doctrine.
Sochi 2014 Olympic Tax Legislation
Karolina Tetłak
The author outlines the details of the Sochi 2014 Olympic tax legislation, which has secured a highly favourable tax environment for the International Olympic Committee and its commercial partners, as well as athletes and other individuals involved in the preparation and staging of the Games.