Recherche
S'identifier

Mensuel de mai 2021 - Empoi / RH

go back Retour << Article précédent     Article suivant >>


Dual tax residence: when the tie does not break
By Julie HECKLEN, Counsel, Tax Cyril POELS, Associate, Tax, DLA Piper Luxembourg   During the year 2020, 156 requests for initiating a Mutual Agreement Procedure (MAP) under the double tax treaties concluded by Luxembourg were filed with the Luxembourg tax authorities (LTA) by taxpayers. This procedure, enabled by Article 25 of the OECD Model Tax Convention (or similar tax convention provisions), is a tool, independent of domestic legal remedies, allowing taxpayers to seek resolution of a double taxation situation by the competent tax authorities. Indeed, although double tax treaties by their very nature attempt to address such issues, an individual may be required by personal circumstances to file a MAP in order, inter alia, to resolve a dual tax residence...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Lamboley Executive Search
Pictet Asset Management
Stibbe
Castegnaro
MIMCO Capital
Sia Partners
Square management
DLA PIPER
Mazars.lu
Fi&FO
Linklaters
Loyens & Loeff
NautaDutilh
AXA IM Luxembourg
Allen & Overy
Bearingpoint
Paragon
SOCIETE GENERALE Securities Services
Zeb Consulting
Lpea.lu
J. P. Morgan
Generali Investements LU
Ernst&Young
VP Bank
Comarch