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Luxembourg Conforms To OECD Guidelines,
by Ulrika Lomas, Tax-News.com, Brussels
Wednesday, March 18, 2009
Luxembourg’s Budget and Treasury Minister Luc Frieden announced on March
13 that Luxembourg intends to conclude OECD-convention double tax treaties with
OECD member states, thereby providing for the exchange of information in cases
where there is solid evidence of the perpetration of a tax crime.
The minister’s statement outlined areas where Luxembourg intends to adjust
its position with regards to tax information exchange:
“In the light of recent developments by a number of countries, in close
consultation with other jurisdictions who operate banking secrecy, the Luxembourg
government has made the following decision:
Firstly, Luxembourg has decided
to conclude bilateral double tax avoidance treaties according to the model convention
of the OECD. Luxembourg therefore will exchange tax information upon request
in specific cases where there is concrete evidence of a tax crime;
OECD rules
do not cover banking secrecy, therefore Luxembourg will maintain its banking
secrecy in order to maintain its depositors’ privacy.”
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