Luxembourg: Qualification of Partnership Interest Payments

HASLEHNER, Werner

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Luxembourg: Qualification of Partnership Interest Payments

HASLEHNER, Werner

2023 • In Kemmeren, Eric; Essers, Peter; Stevens, Stan et al. (Eds.) Tax Treaty Case Law around the Globe 2022

Editorial reviewed

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https://hdl.handle.net/10993/59587

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Keywords :

Income qualification; tax treaties; partnership income; partnership taxation

Disciplines :

Tax law
European & international law

Author, co-author :

HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)

External co-authors :

Language :

English

Title :

Luxembourg: Qualification of Partnership Interest Payments

Publication date :

2023

Main work title :

Tax Treaty Case Law around the Globe 2022

Author, co-author :

Kemmeren, Eric

Essers, Peter

Stevens, Stan

Stevens, Ton

Öner, Cihat

Publisher :

IBFD, Amsterdam, Netherlands
Linde, Wien, Austria

ISBN/EAN :

978-90-8722-851-4
978-3-7073-4902-3
978-90-8722-852-1
978-3-7094-1329-6

Pages :

183-195

Peer reviewed :

Editorial reviewed

Focus Area :

Law / European Law

Available on ORBilu :

since 10 January 2024

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