Luxembourg: Dual Residence and Income Qualification of a Lawyer in Hong Kong

Reference : Luxembourg: Dual Residence and Income Qualification of a Lawyer in Hong Kong


	Document type :	Parts of books : Contribution to collective works
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/40547

Title :	Luxembourg: Dual Residence and Income Qualification of a Lawyer in Hong Kong
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Publication date :	2019
Main document title :	Tax Treaty Case Law Around the Globe 2018
Editor :	Kemmeren, Eric
	Essers, Peter
	Smit, Daniel
	Öner, Cihat
	Lang, Michael
	Owens, Jeffrey
	Pistone, Pasquale
	Rust, Alexander
Publisher :	IBFD
Pages :	39–49
Peer reviewed :	Yes
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] Tax treaties ; Dual Residence ; Qualification conflict
Abstract :	[en] The 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.
Target :	Researchers ; Professionals ; Students ; General public
Permalink :	http://hdl.handle.net/10993/40547

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