On 9 June 2014, the Luxembourg Chamber of Deputies approved the pending income and capital tax treaty with Taiwan. The treaty was signed 19 December 2011, and is the first of its kind between the two countries.
Taxes Covered
The treaty covers Luxembourg individual income tax, corporation tax, capital tax, and communal trade tax. It covers Taiwan profit-seeking enterprise income tax, individual consolidated income tax, and income basic tax.
Residence
If a company is a reside…