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On 9 September 2019, Pierre Gramegna, Minister of Finance of Luxembourg, and J. Randolph Evans, U.S. Ambassador to Luxembourg, announced that the respective ratification procedures of the Protocol amending the Double Taxation Convention have been completed, thus bringing the Protocol into force.
By exchanging the instruments of the Protocol, both countries acknowledge the ratification of the 2009 Protocol amending the Convention between the Government of the United States of America and the Government of the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital.
The new Protocol replaces the existing treaty’s exchange of information article with one that follows...
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