Tax

2 articles available

Jonathan Schwarz (Temple Tax Chambers; King’s College London) for OECD Commetary, permanent establishment, treaty interpretation

The Luxembourg High Administrative Court has rejected an appeal against a first instance decision that a holding company resident in Luxembourg had no permanent establishment in Malaysia within…

This blog post was first published on the Kluwer Competition Law Blog.   On September 10, 2024, the European Court of Justice (ECJ or Court) sided with the European Commission (Commission) and ruled…