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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Luxembourg: double taxation agreement, Article 28: Exchange of information

The following applies up to 31 March 2011 for corporation tax and 5 April 2011 for income tax. For periods after those dates, an amending protocol brings into effect a new Article 28. If using the HMRC Intranet, the protocol can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Luxembourg” will provide a link to the protocol.

The competent authorities of the Contracting States shall exchange such information (being information which is at their disposal under their respective taxation laws in the normal course of administration) as is necessary for carrying out the provisions of this Convention or for the prevention of fraud or for the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than persons (including a Court) concerned with the assessment or collection of, or the determination of appeals in relation to, the taxes which are the subject of the Convention. No information as aforesaid shall be exchanged which would disclose any trade, business, industrial or professional secret or trade process.

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