Contribution to collective works (Parts of books)
Luxembourg: Dual Residence and Income Qualification of a Lawyer in Hong Kong
Haslehner, Werner
2019In Kemmeren, Eric; Essers, Peter; Smit, Daniel et al. (Eds.) Tax Treaty Case Law Around the Globe 2018
Peer reviewed
 

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Keywords :
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.
Disciplines :
Tax law
European & international law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
English
Title :
Luxembourg: Dual Residence and Income Qualification of a Lawyer in Hong Kong
Publication date :
2019
Main work 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, Amsterdam, Netherlands
Pages :
39–49
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
Available on ORBilu :
since 27 September 2019

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