16 of the Tax Adaptation Law. On 22 February 2019 the Luxembourg tax authorities issued a circular in order to clarify the newly added paragraph 5 contained in 16 StAnpG.
Luxembourg Circular On Controlled Foreign Company Published Deloitte Luxembourg Tax News
As part of the 2019 tax reform the PE definition has been extended to deal with foreign PEs of Luxembourg taxpayers.
2019-new definition of pes in luxembourg. Under implementation of the ATAD the definition of a domestic permanent establishment PE codified in art.
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Luxembourg Tax Authority Clarifies Application Of New Foreign Permanent Establishment Definition Ey Luxembourg
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