9 avril 2019 Droit fiscal
On February 22nd 2019, the Luxembourg tax authorities published a Circular (the “Circular”) providing guidelines as to the new rules applicable to permanent establishments (“PE”). Further to the domestic legislative changes in the context of the BEPS project, the Luxembourg law definition of a PE has been amended and introduced a requirement for taxpayers to provide the Luxembourg tax authorities with a certificate assessing the existence of a PE in certain cases (please refer to our June 2018 newsletter article for more).
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