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  Miscellaneous 2009

Demystifying Luxembourg

Source: Taxation In Australia Journal Article

Published Date: 1 Feb 2009

 
Luxembourg has always been a key financial centre, but it has also recently gained a degree of prominence in the tax world. Various tax concessions and incentives, including changes to the domestic tax law as of January this year, demonstrate the Government’s desire to compete for inbound investment along the same lines as the Netherlands. This article examines these tax concessions, VAT advantages and structuring opportunities, including the interesting case of its treaty conclusion with Hong Kong.
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