Luxembourg and Italy: protocol to treaty – exchange of letters
July 24, 2012On 19 July 2012, the Luxembourg administration published an exchange of letters with respect to the amending protocol, signed on 21 June 2012, to the Italy–Luxembourg Income and Capital Tax Treaty (1981).
The most important clarifications are:
- Information exchanged upon request also includes information on interest payments under the Savings Directive (2003/48)
- The state requesting exchange of information needs to provide the following data:
- Personal data to identify the person on which information is requested
- Indications in which form the requesting state wants to receive the requested information
- The fiscal purpose for which the information is requested
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