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).
Vous devez être connecté pour ajouter un commentaire.
Vous devez être membre pour ajouter un contenu à vos favoris.
Déjà membre ? Connectez-vous :
Pas encore inscrit ?Créez votre compte