fiduciaries

  • Luxembourg-Georgia Tax Treaty Protocol: Article 27 Applies From 2027

    The protocol amending the Luxembourg-Georgia tax treaty entered into force for both countries on 6 July 2026, according to the notice published in Memorial A No. 504 on 23 October 2026. Signed in Luxembourg on 3 July 2025, the protocol deletes Article 27 of the double taxation convention signed on 15 October 2007, the exchange-of-information…

  • Luxembourg-Viet Nam Tax Treaty: Information Exchange Rules From 2027

    The protocol amending the Luxembourg-Viet Nam tax treaty entered into force on 14 April 2026, according to the entry-into-force notice published in Memorial A No. 506 on 23 October 2026. Signed in Hanoi on 4 May 2023, the protocol deletes Article 27 of the 1996 double taxation convention, the exchange-of-information article, and replaces it with…