The Germany–Luxembourg Income and Capital Tax Treaty (2012)

Journal
Jacob, F.; Hagena, A.
Germany; Luxembourg
Bulletin for International Taxation 2012 (Volume 66), No. 10
PriceUSD 45

The authors, in this article, discuss some highlights of the new Germany–Luxembourg Income and Capital Tax Treaty (2012), with specific reference to novel approaches in Germany's treaty policy, and compare it to the Germany–Luxembourg Income and Capital Tax Treaty (1958) and the OECD Model (2010).