|
By Camille SEILLES, Secretary General ABBL
On 20 March 2018, at the occasion of the State visit of H.R.H. Grand Duke Henri of Luxembourg to Paris, the governments of France and Luxembourg signed a new double tax treaty (the “New DTT”). This new treaty is to eventually replace the current double tax treaty dated 1 April 1958.
The ABBL has reviewed a non-official version of the text of the New DTT. Pending further analysis and the publication of an official version in the coming days, a series of points of attention can be noted on a preliminary basis.
The New DTT is based on the 2017 OECD Model Tax Convention, which reflects the latest internationally-agreed standards in the field of international taxation derived from the...
|