DT: Luxembourg: double taxation agreement, Article 2: Taxes covered
Article 2(1) was substituted by SI80/567 as below;
(1) The taxes which are the subject of this Convention are:
(a) In the United Kingdom of Great Britain and Northern Ireland:
(i) the income tax; (ii) the corporation tax; (iii) the petroleum revenue tax; (iv) the development land tax; and (v) the capital gains tax (hereinafter referred to as `United Kingdom tax`).
(b) In Luxembourg:
(i) the income tax on individuals (l’impot sur le revenu des personnes physiques);
(ii) the tax on fees of directors of companies (l’impot sur les tantiemes);
(iii) the corporation tax (l’impot sur le revenu des collectivites);
(iv) the capital tax (l’impot sur la fortune); and
(v) the communal trade tax, including tax on the total amount of wages and salaries (l’impot commercial communal, y compris l’impot sur le total des salaires)
(hereinafter referred to as `Luxembourg tax`).
(2) The Convention shall also apply to any identical or substantially similar taxeswhich are subsequently imposed in addition to, or in place of, the existing taxes.