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Protocol to treaty between Luxembourg and Portugal enters into force – details

|Treaty Development|Luxembourg; Portugal
Luxembourg; Portugal

Details have become available of the amending protocol, signed on 7 September 2010, to the Luxembourg - Portugal Income and Capital Tax Treaty (1999), which entered into force on 18 May 2012 and generally applies from 1 January 2013.

The protocol provides for new exchange of information provisions.

Paragraph 2 of article 26 addresses privacy, noting …

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