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mercredi 5 septembre 2018

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Fax du mercredi 5 septembre 2018 - Tous les titres

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Revised provisions on permanent establishment recognition — an answer to the McDonald’s case, but not only

By Emilien LEBAS, Associate Partner, KPMG * On 19 June 2018, the Luxembourg government issued the bill of law 7318 for the transposition into Luxembourg domestic tax law (bill 7318) of directive 2016/1164/EU. The directive of 12 July 2016 — referred to as the Anti-Tax Avoidance Directive (ATAD 1) — lays down rules against tax avoidance practices that directly affect the functioning of the internal market. The recitals of the ATAD 1 outline the context of the adoption of the directive as follows: “The current political priorities in international taxation highlight the need for ensuring that tax is paid where profits and value are generated. It is thus imperative to restore trust in the fairness of tax systems and allow governments to effectively exercise their...

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