Home Acts & Rules DTAA Synthesised Text Luxembourg This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Article 30 - Exclusion of Certain Companies - LuxembourgExtract ARTICLE 30 EXCLUSION OF CERTAIN COMPANIES This Agreement shall not apply to holding companies as defined in the special Luxembourg laws, (currently the Act (loi) of 31 July, 1929 and the Decree (arr t grand-ducal) of December 17, 1938) or any other similar provision enacted in Luxembourg after the signature of the Agreement or other companies that enjoy a similar special fiscal treatment by virtue of the laws of Luxembourg. It shall not apply either to income derived by a resident of India from such companies or to shares or other rights in the capital of such companies owned by such person.
|