Add to ORKGThe contribution describes and discusses the tax treatment of a dual-resident lawyer in Luxembourg and Hong Kong, and the interpretation of the tax treaty rules applying to that circumstance. The contribution is based on a judgment rendered by Luxembourg's Cour administrative in 2018
In order to have access to a tax treaty, it is generally essential that a person qualifies as a resi...
Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, ...
In Luxembourg, the amended law of 29 August 2008 on free movement of persons and immigration does no...
peer reviewedThe contribution describes and discusses the tax treatment of a dual-resident lawyer in...
peer reviewedThe dispute giving rise to the judgment discussed in this chapter concerns treaty inter...
This review provides an overview of important judgments in Luxembourg tax law of late 2017 and 2018....
Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant...
Case 33872C, which was decided by Luxembourg’s Cour administrative on 18 December 2014, concerned tw...
This contribution provides an overview of Luxembourg tax procedures and answers a number of question...
This overview discusses recent judgments in Luxembourg tax law. Presented cases relate to the interp...
Analysis and comparison of the tax systems of the Hong Kong special administrative region and mainla...
Includes bibliographical references.The basis of residence taxation is that residents enjoy protecti...
Breviary of the European Court of Justice's pronunciation on tax matters - Bréviaire de la jurisprud...
The question whether a dual resident taxpayer is entitled to tax treaties concluded by each residenc...
An examination of linguistic issues arising in bilateral income tax conventions covering tax treaty ...
In order to have access to a tax treaty, it is generally essential that a person qualifies as a resi...
Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, ...
In Luxembourg, the amended law of 29 August 2008 on free movement of persons and immigration does no...
peer reviewedThe contribution describes and discusses the tax treatment of a dual-resident lawyer in...
peer reviewedThe dispute giving rise to the judgment discussed in this chapter concerns treaty inter...
This review provides an overview of important judgments in Luxembourg tax law of late 2017 and 2018....
Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant...
Case 33872C, which was decided by Luxembourg’s Cour administrative on 18 December 2014, concerned tw...
This contribution provides an overview of Luxembourg tax procedures and answers a number of question...
This overview discusses recent judgments in Luxembourg tax law. Presented cases relate to the interp...
Analysis and comparison of the tax systems of the Hong Kong special administrative region and mainla...
Includes bibliographical references.The basis of residence taxation is that residents enjoy protecti...
Breviary of the European Court of Justice's pronunciation on tax matters - Bréviaire de la jurisprud...
The question whether a dual resident taxpayer is entitled to tax treaties concluded by each residenc...
An examination of linguistic issues arising in bilateral income tax conventions covering tax treaty ...
In order to have access to a tax treaty, it is generally essential that a person qualifies as a resi...
Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, ...
In Luxembourg, the amended law of 29 August 2008 on free movement of persons and immigration does no...