Mensuel de septembre 2023 - Economie

go back Retour << Article précédent     Article suivant >>

Tax controversy series: Administrative court judgement on U.S. branches
By Emilien LEBAS, Partner, International Tax, KPMG Luxembourg   Over the last few years, the number of disputes between Luxembourg’s tax authorities and taxpayers in court has increased significantly. All aspects of tax law seem to be concerned, from direct taxes and tax transparency-related matters to indirect taxes; in particular, VAT. Several reasons might explain this phenomenon. When it comes to direct tax matters, one of these could be the corresponding decrease in the amount of tax ruling requests filed by taxpayers.   This article is the first in our series on tax controversies, where we analyze the latest tax judgements, offering you insight on the most recent developments in the field of tax controversy in Luxembourg...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Zeb Consulting
Lamboley Executive Search
AXA IM Luxembourg
Sia Partners
A&O Shearman
J. P. Morgan
Pictet Asset Management
Square management
SOCIETE GENERALE Securities Services
VP Bank
Loyens & Loeff
MIMCO Capital
Generali Investements LU
Digital Services, Technology and Consulting