The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
By Oliver R. Hoor
Luxembourg’s 2019 tax reform implements the EU anti-tax-avoidance directive (Council Directive (EU) 2016/1164, ATAD) and other base erosion and profit-shifting-related measures into domestic tax law, including an amendment of the permanent establishment definition. The new provision concerns the interpretation of the PE concept when Luxembourg taxpayers have a PE in a treaty country.
Read More International Tax News