Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 23/07/2019

Luxembourg

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 11 July 2014 - Or. Fr.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.a.i - taxes on income or profits
- tax on personal income;
- tax on communities income;
- wealth tax;
- municipal business tax;

Article 2, paragraph a.ii – taxes on capital gains which are imposed separately from the tax on income or profits
None.

Article 2, paragraph a.iii – tax on net wealth
None.
Period covered: 01/11/2014 -
Articles concerned : 2

Declaration transmitted by the Minister of Finance of Luxembourg to the Secretariat General of the OECD on 31 March 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 31/03/2017 -
Articles concerned : 28

> Declaration transmitted by a letter from the Minister of Finance of Luxembourg, dated 30 June 2017, registered at the Secretariat General of the OECD on 30 August 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 30/08/2017 -
Articles concerned : 29


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.