Profil

KÖSZEGHY Katarina

Main Referenced Co-authors
Simon, Georges (1)
Main Referenced Keywords
abuse (1); GAAR (1); tax avoidance (1);
Main Referenced Disciplines
Tax law (5)

Publications (total 5)

The most downloaded
2 downloads
Köszeghy, K. (May 2013). L’arrêt no. 31320C: un arrêt ‘surprise’ sur l’abus de droit? Juris News Droit Fiscal, 2, 25-28. https://hdl.handle.net/10993/12860

Köszeghy, K. (2014). Addressing 'abuse' in Luxembourg's tax law with a new GAAR [Doctoral thesis, Unilu - University of Luxembourg]. ORBilu-University of Luxembourg. https://orbilu.uni.lu/handle/10993/17657

Köszeghy, K. (May 2013). L’arrêt no. 31320C: un arrêt ‘surprise’ sur l’abus de droit? Juris News Droit Fiscal, 2, 25-28.

Köszeghy, K., & Simon, G. (2013). Taxation of companies on capital gains on shares under domestic law, EU law and Tax Treaties, National Report Luxembourg. In G. Maisto (Ed.), Taxation of companies on capital gains on shares under domestic law, EU law and Tax Treaties (Vol. 9). Amsterdam, Netherlands: IBFD.

Köszeghy, K. (2012). Taxation of Intercompany Dividend under Tax Treaties and EU Law, Natioal Report Luxembourg. In G. Maisto (Ed.), Taxation of Intercompany Dividend under Tax Treaties and EU Law (Vol. 8, pp. 699-768). Amsterdam, Netherlands: IBFD.

Köszeghy, K. (2011). The meaning of “enterprise”, “business” and “business profits”, National Report - Luxembourg. In G. Maisto (Ed.), The meaning of “enterprise”, “business” and “business profits” (Vol. 7, pp. 427-458). Amsterdam, Netherlands: IBFD.

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