Luxembourg: Offsetting of foreign taxes for resident companies

• Autores: Xavier Hubaux
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 1, 1999, págs. 21-32
• Idioma: inglés
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• Resumen

  • Two categories of rules must be distinguished for the offsetting of foreign taxes against Luxembourg tax. The author analyses the rules under tax treaties and those under Luxembourg's domestic law.