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Protocol to treaty between Spain and Luxembourg – all Luxembourg entities removed from Spanish tax haven black list

|Treaty Development|Spain; Luxembourg
Spain; Luxembourg

The Spanish tax haven "black list" explicitly included the Luxembourg companies referred to under the exclusion clause of Para. 1 of the 1986 protocol to the Spain and Luxembourg income and capital tax treaty of 3 June 1986 (i.e. in general, holding companies and other assimilated companies regulated in the Luxembourg Law of 1929).

On 3 May 2000, the Spanish and L…

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