The Resource Classification of foreign entities for Luxembourg tax purposes : methodology and tax consequences

Classification of foreign entities for Luxembourg tax purposes : methodology and tax consequences

Label
Classification of foreign entities for Luxembourg tax purposes : methodology and tax consequences
Title
Classification of foreign entities for Luxembourg tax purposes : methodology and tax consequences
Creator
Subject
Language
eng
Summary
The Luxembourg tax consequences of Luxembourg resident individuals or companies investing in a foreign entity (outbound investment) or foreign entities realizing income from Luxembourg sources (inbound investment) largely depend on whether the entity is classified as a company or a partnership. This article analyses the methodology applied when classifying foreign entities for Luxembourg tax purposes and the related tax consequences
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
Hoor, O.R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • entity classification
  • foreign investment
  • partnership
Label
Classification of foreign entities for Luxembourg tax purposes : methodology and tax consequences
Instantiates
Publication
Label
Classification of foreign entities for Luxembourg tax purposes : methodology and tax consequences
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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