Double tax-treaty news
- Articles and memoranda
- Posted 27.02.2020
Argentina
On 13 April 2019, a new version of the double tax treaty concluded between Luxembourg and Argentina was signed. It was supposed to replace the former treaty signed on 24 June 2004 but which never entered into force. Pursuant to Article 23 of the treaty, it will enter in force as soon as Argentina proceeds to its ratification.
Uzbekistan
The amending protocol to the Uzbekistan-Luxembourg double tax treaty signed on 18 September 2017 entered into force on 1 January 2020. The amended provisions correspond to those set out in Articles 25, 26, 26 A and 27 relating to the exchange of information between the signatories, the mutual agreement procedure and the assistance in the collection of taxes.
Kosovo
The first double tax treaty signed by Luxembourg and Kosovo on 8 December 2017 entered into force on 1 January 2020.