201210.09

Parent Subsidiary Directive

The majority of countries impose a form of taxation on dividends, which can become a substantial barrier to multi-national companies. This withholding tax is generally applied to the gross amount of the dividend, as opposed to the net, and usually follows the domestic rate of tax in the absence of an applicable tax treaty, or…

201210.09

Super reduced VAT rate of 3% applicable to eBooks

Luxembourg has continued its approach to the adoption of extremely favourable measures towards providers of electronic goods and services The current super reduced VAT rate of 3% in Luxembourg for hard-copy books has now been applied to eBooks. This measure means that Luxembourg has once more strengthened its position as the most attractive location in…

201210.06

Luxembourg – United Arab Emirates: Tax Treaty

Convention entre le Grand-Duché de Luxembourg et les Emirats Arabes Unis tendant à éviter les doubles impositions et à prévenir la fraude fiscale en matière d’impôts sur le revenu et sur la fortune Le Gouvernement du Grand-Duché de Luxembourg et le Gouvernement des Emirats Arabes Unis, désireux de conclure une Convention tendant à éviter les…

201210.06

Luxembourg – Ukraine: Tax Treaty

CONVENTION BETWEEN THE GOVERNMENT OF UKRAINE AND THE GOVERNMENT OF THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the…

201210.06

Luxembourg – Turkey: Tax Treaty

AGREEMENT BETWEEN THE GRAND DUCHY OF LUXEMBOURG AND THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Article 1 Personal scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article…

201210.06

Luxembourg – Tunisia: Tax Treaty

CONVENTION ENTRE LE GRAND-DUCHE DE LUXEMBOURG ET LA REPUBLIQUE TUNISIENNE TENDANT A EVITER LES DOUBLES IMPOSITIONS ET A PREVENIR L’EVASION FISCALE EN MATIERE D’IMPOTS SUR LE REVENU ET SUR LA FORTUNE Article 1 Personnes visées La présente Convention s’applique aux personnes qui sont des résidents d’un Etat contractant ou des deux Etats contractants. Article 2…

201210.06

Luxembourg – Trinidad & Tobago: Tax Treaty

CONVENTION BETWEEN THE REPUBLIC OF TRINIDAD AND TOBAGO AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL AND FOR THE ENCOURAGEMENT OF INTERNATIONAL TRADE AND INVESTMENT Article 1 Personal scope This Convention shall apply to persons who…

201210.06

Luxembourg – Thailand: Tax Treaty

CONVENTION BETWEEN THE KINGDOM OF THAILAND AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article…

201210.06

Luxembourg – Switzerland: Tax Treaty

CONVENTION BETWEEN THE SWISS CONFEDERATION AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered 1. This Convention shall…

201210.06

Luxembourg – Sweden: Tax Treaty

CONVENTION BETWEEN THE KINGDOM OF SWEDEN AND THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article…

201210.06

Luxembourg – Spain: Tax Treaty

CONVENTION BETWEEN THE GRAND DUCHY OF LUXEMBOURG AND THE KINGDOM OF SPAIN FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO INCOME AND CAPITAL AND FOR THE PREVENTION OF FRAUD AND FISCAL EVASION Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article…