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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...
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