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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Contents

ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Luxembourg
 

  1. DT12250
    Luxembourg: Agreement
  2. DT12252
    Luxembourg: Admissible taxes
  3. DT12253
    Luxembourg: Source of income
  4. DT12254
    Luxembourg: Subject to tax
  5. DT12255
    Luxembourg: Company residence
  6. DT12256
    Luxembourg: Dividends
  7. DT12257
    Luxembourg: Capital Gains Tax
  8. DT12258
    Particular agreements: Luxembourg: Capital
  9. DT12259
    Luxembourg: Luxembourg holding companies
  10. DT12260
    Luxembourg: Relief from Luxembourg tax
  11. DT12261
    Luxembourg: Royalties
  12. DT12290
    Luxembourg: Underlying Tax
  13. DT12300
    DT: Luxembourg: double taxation agreement, Article 1: Personal scope
  14. DT12301
    DT: Luxembourg: double taxation agreement, Article 2: Taxes covered
  15. DT12302
    DT: Luxembourg: double taxation agreement, Article 3: General definitions
  16. DT12303
    DT: Luxembourg: double taxation agreement, Article 4: Fiscal domicile
  17. DT12304
    DT: Luxembourg: double taxation agreement, Article 5: Permanent Establishment
  18. DT12305
    DT: Luxembourg: double taxation agreement, Article 6: Income from immovable property
  19. DT12306
    DT: Luxembourg: double taxation agreement, Article 7: Business profits
  20. DT12307
    DT: Luxembourg: double taxation agreement, Article 8: Shipping and air transport
  21. DT12308
    DT: Luxembourg: double taxation agreement, Article 9: Associated enterprises
  22. DT12309
    DT: Luxembourg: double taxation agreement, Article 10: Dividends
  23. DT12310
    DT: Luxembourg: double taxation agreement, Article 11: Interest
  24. DT12311
    DT: Luxembourg: double taxation agreement, Article 12: Royalties
  25. DT12312
    DT: Luxembourg: double taxation agreement, Article 13: Capital gains
  26. DT12313
    DT: Luxembourg: double taxation agreement, Article 13A: Alienation of offshore rights
  27. DT12314
    DT: Luxembourg: double taxation agreement, Article 14 Independent personal services
  28. DT12315
    DT: Luxembourg: double taxation agreement, Article 15 Dependent personal services
  29. DT12316
    DT: Luxembourg: double taxation agreement, Article 16: Director's fees
  30. DT12317
    DT: Luxembourg: double taxation agreement, Article 17 Artistes and Atheletes
  31. DT12318
    DT: Luxembourg: double taxation agreement, Article 18: Pensions
  32. DT12319
    DT: Luxembourg: double taxation agreement, Article 19: Governmental functions
  33. DT12320
    DT: Luxembourg: double taxation agreement, Article 20: Professors and teachers
  34. DT12321
    DT: Luxembourg: double taxation agreement, Article 21: Students and business apprentices
  35. DT12322
    DT: Luxembourg: double taxation agreement, Article 22: Income not expressly mentioned
  36. DT12323
    DT: Luxembourg: double taxation agreement, Article 23: Capital
  37. DT12324
    DT: Luxembourg: double taxation agreement, Article 24: Personal allowances
  38. DT12325
    DT: Luxembourg: double taxation agreement, Article 25: Elimination of double taxation
  39. DT12326
    DT: Luxembourg: double taxation agreement, Article 26: Non-discrimination
  40. DT12327
    DT: Luxembourg: double taxation agreement, Article 27: Mutual agreement procedure
  41. DT12328
    DT: Luxembourg: double taxation agreement, Article 28: Exchange of information
  42. DT12329
    DT: Luxembourg: double taxation agreement, Article 29: Diplomatic or consular officials
  43. DT12330
    DT: Luxembourg: double taxation agreement, Article 30: Holding companies
  44. DT12331
    DT: Luxembourg: double taxation agreement, Article 31: Territorial extension
  45. DT12332
    DT: Luxembourg: double taxation agreement, Article 32: Entry into force
  46. DT12333
    DT: Luxembourg: double taxation agreement, Article 33: Termination