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Treaty between Luxembourg and Isle of Man – details

|Treaty Development|Isle of Man; Luxembourg
Isle of Man; Luxembourg

Details of the Isle of Man - Luxembourg Income and Capital Tax Treaty (2013) signed on 8 April 2013, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model.

The maximum rates of withholding tax are:

-   15% on dividends. The rate is 5% if the receiving company holds …

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