In this note, the authors comment on the findings in the recent decision issued by the Luxembourg Administrative Court in Case No. 50602C. They also discuss whether this decision signals a shift in the historical domestic tax practices of the Luxembourg tax authorities.
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René Offermanns
Angelika Xygka
European Taxation
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Offermanns et al. (Fri,) studied this question.
synapsesocial.com/papers/6a095bef7880e6d24efe1e0b — DOI: https://doi.org/10.59403/vv0hn7