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Legal Memos

Overview of Luxembourg – Hong Kong Tax Treaty

On April 4, 2008 the Luxembourg Government lodged bill n°5862 with the Parliament. The bill aimed to approve the treaty between the Grand Duchy of Luxembourg and the Hong Kong Special Administrative Region of the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital (the “Treaty”), which was signed in Hong Kong on November 2, 2007.

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By Chokri Bouzidi and Frédéric Feyten.