Luxembourg: expansion of list of tax treaties under which SICAVs and SICAFs are entitled to treaty benefits

October 4, 2013

According to a newsletter published by the Luxembourg tax administration on 19 September 2013, the list of tax treaties under which investment companies with fixed capital (sociétés d’investissement à capital fixe – SICAFs) and investment companies with variable capital (sociétés d’investissement à capital variable – SICAVs) are entitled to treaty benefits is expanded to include Barbados, Macedonia, Panama, Seychelles and Tajikistan.

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