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 that exchanged information may be disclosed only to bodies (including courts and administrative bodies) involved in the assessment, collection, administration, enforcement or prosecution or determination of appeals in relation to the taxes covered by the treaty. Such information may additionally be disclosed in public court...