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