Jan 2009, Issue 1
Investment opportunities under the Hong Kong / Luxembourg Double Tax Agreement
Hong Kong and Luxembourg signed a comprehensive double tax agreement (the "HK/Lux DTA") on 2 November 2007. At the time of writing, the ratification procedures of the agreement in both Hong Kong and Luxembourg have been completed but the agreement has not yet entered into force pending completion of the procedures on exchange of notification. When the procedures on exchange of notification are completed, the HK/Lux DTA will enter into force retrospectively from 1 January 2008 in Luxembourg and from 1 April 2008 in Hong Kong. This news flash discusses the major tax benefits available under the HK/Lux DTA to both Asian and European investors.
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