On 19 July 2012, the Luxembourg administration published an exchange of letters with respect to the amending protocol, signed on 21 June 2012, to the Italy - Luxembourg Income and Capital Tax Treaty (1981).
The most important clarifications are:
| – | information exchanged upon request also includes information on interest payments under the Savings Directive (2003/48); and | |
| – | the state requesting exchange of informati… |