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Articles contributed by Wildgen
END OF "1929 HOLDING COMPANY" REGIME
News Analysis: A Closer Look at the Luxembourg-Qatar Tax Treaty
The Luxembourg-Qatar tax treaty, which was signed on July 3, 2009, and is generally based on the OECD model tax convention, came into force on April 9. This article will discuss the main features of the treaty. (For prior coverage, see Doc 2010-9902 or 2010 WTD 86-9; for the French text of the treaty, see Doc 2009-21556.)
The Handbook of Competition Enforcement Agencies
A Global Competition Review special report published in association with: Wildgen
WITHHOLDING TAX ON DIVIDENDS DISTRIBUTED BY A FINNISH COMPANY TO A LUXEMBOURG SICAV IS DISCRIMINATOR
This judgement gives possibilities to investment funds to claim a refund of withholding taxes unduly paid in the Member States where they made investments.
Luxembourg-Hong Kong Double Tax Treaty: The Best of Both Worlds
On 20 January 2009, the bilateral treaty for the avoidance of double taxation between the Hong Kong SAR and the Grand-Duchy of Luxembourg (the Treaty) entered into force in both jurisdictions. The Treaty has retroactive effect, and is applicable as from 1 January 2008 with respect to Luxembourg and as from 1 April 2008 with respect to Hong Kong.
DOUBLE TAX TREATY (“DTT”) BETWEEN LUXEMBOURG AND THE UNITED ARAB EMIRATES
Luxembourg currently has 52 double tax treaties in force and 22 in the course of negotiation or ratification. An interesting addition to this is the recently ratified double tax treaty between the United Arab Emirates (UAE) and Luxembourg (the “DTT”) which aims to enhance economic cooperation between both countries.
Unemployment Benefit in Luxembourg
In these financially precarious times, it is an unfortunate reality that more and more people in Luxembourg (as elsewhere) are having recourse to unemployment benefit as companies downsize to cope with the crisis. It is important therefore to know our rights to unemployment benefit (chômage) often for peace of mind as much for anything else. This article shall deal only with employees (salariés). Self-employed people can receive unemployment benefit (contrary to popular opinion) but this shall not be treated here. It must be stated from the outset that social security legislation is horrendously complex and intricate and each particular case must be judged on its merits. A general overview shall, however, try to be given here.