Implementation by Luxembourg of the standards for the transparency and the exchange of information has been saved
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Implementation by Luxembourg of the standards for the transparency and the exchange of information
In the current international context, Luxembourg paves the way to implement standards for the transparency and the exchange of information for tax purposes.
In this whitepaper, we take a look at the various types of European and International standards and requirements for the exchange of information for tax reasons, and how they are applied in Luxembourg.
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The Luxembourg developments regarding the Savings Directive are linked to the adoption of the automatic exchange of information as a new standard at the G20 level, and also to other initiatives such as FATCA, the EU mutual assistance directive on administrative cooperation, the OECD Convention on Mutual Administrative Assistance in Tax Matters and the corresponding common reporting standard on automatic exchange of information
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