Luxembourg Issues Circular on Determination of Whether a Taxpayer has a Permanent Establishment in a Treaty Partner State
The Luxembourg tax administration has published Circular No. 19 of 22 February 2019, which covers new rules and requirements for the determination of whether a taxpayer has a permanent establishment (PE) in a State with which Luxembourg has concluded a tax treaty. The Circular is in relation to amendments made to Luxembourg's permanent establishment rules to prevent cases where differing inter…
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