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Protocol to treaty between Luxembourg and Switzerland – details

|Treaty Development|Luxembourg; Switzerland
Luxembourg; Switzerland

Details of the amending protocol to the Luxembourg - Switzerland Income and Capital Tax Treaty (1993), signed on 11 July 2012, have become available. The treaty was concluded in the French language.

Article 1 of the protocol, inter alia, provides that:

-   for the application of the exchange of information provision the term "foreseeable rele…

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