OrbitaxProtocol to the Tax Treaty between Ireland and Luxembourg has Entered into Force
|Treaty Development|Ireland-Luxembourg
On 11 December 2015, the protocol to the 1972 income and capital tax treaty between Ireland and Luxembourg entered into force. The protocol, signed 27 May 2014, is the first to amend the treaty. It replaces Article 27 (Exchange of Information), bringing it line with the OECD standard for information exchange.
The protocol applies from 1 January 2016.
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