On 26 February 2019, France published Law No. 2019-130 in the Official Gazette, which provides for the ratification of the pending income and capital tax treaty with Luxembourg. The treaty, signed 20 March 2018 (previous coverage), will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force and, once in force and effective, will replace the 1958 tax treaty between the two countries.
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