Andorra – Luxembourg: Tax Treaty Enters Into Force
The Income and Capital Tax Treaty between Andorra and Luxembourg entered into force on 7 March 2016. The provisions of the Treaty will take effect from 1 January 2017. In accordance with the Treaty, the following withholding taxes will apply: Dividends: 0% if the beneficial owner holds directly and uninterruptedly, for at least a period […]
Liechtenstein, Switzerland Tax Treaty To Enter Into Force
A double tax agreement (DTA) between Switzerland and Liechtenstein has been approved by the parties’ respective authorities and is expected to enter into force on January 1, 2017. The DTA has been approved by the Swiss National Council and the Liechtenstein Government. Under the agreement, the withholding tax rate on interest payments will be set […]