Real Estate Investment and the France-Luxembourg Income and Capital Tax Treaty (1958): The End of an Era?

Journal
Saïac, J.
France; Luxembourg
Bulletin for International Taxation 2015 (Volume 69), No. 1
PriceUSD 45

The Protocol (2014) to the France-Luxembourg Income and Capital Tax Treaty (1958) provides for the taxation of real estate income and capital gains in the state where the property is located, whether held, directly or indirectly, by an individual or a corporation, thereby blocking a well-known tax loophole.