Publications

On 5 March 2013, the Finance Ministers of Luxembourg and the Czech Republic signed an agreement on preventing double taxation which replaces the double tax treaty dated 18 March 1991. This new treaty and its concurrent protocol are in line with the OECD model and its standards, and especially include the international standard of an effective exchange of information upon request. However it does not only update existing provisions (e.g. withholding tax rates, permanent establishment definition, …) but also includes new provisions (such as a brand new anti-abuse clause or specific reference to investment funds). This briefing explains the key changes to be introduced.

Download Full Report