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Clifford Chance

Clifford Chance

Briefings

The Luxembourg – Monaco Double Tax Treaty

6 January 2011

The double tax treaty  between Luxembourg and Monaco signed on 27 July 2009 has come into force on 3 May 2010 further to the exchange of instruments of ratification by each of the contracting countries, and applies (i) from 1 January 2011 for taxes withheld at source and (ii) to any fiscal year beginning on / or after 1 January 2011 for other income and wealth taxes.

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