On 19 July 2012, the Luxembourg administration published an exchange of letters with respect to the amending protocol, signed on 21 June 2012, to the Italy - Luxembourg Income and Capital Tax Treaty (1981). The most important clarifications are: –   information exchanged upon request also includes information on interest payments under the Savings Directive (2003/48); and –   the state requesting exchange of information needs to provide the following data: –   personal data to identify the person on which information is requested; –   indications in which form the requesting state wants to receive the requested information; and –  ...