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Luxembourg

|Treaty Development|Luxembourg-Spain
Luxembourg-Spain
Court of Appeals: Spanish withholding tax not creditable against Luxembourg municipal business tax – Luxembourg-Spain treaty

On 17 January 2006, the Court of Appeals of Luxembourg (Case No 20316/C) overturned an earlier decision of the Luxembourg Administrative Court (Tribunal administratif du Grand-Duché Luxembourg) of 11 July 2005 on the credit of foreign withholding tax against Luxembourg municipal business tax. Details of the decision are summarized below.

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