Luxembourg's Amended Definition of a Permanent Establishment: Is It Really Something New?

Tax AnalystsBy 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.

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By Hoor, R. Oliver, posted on Thursday June 6, 2019

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