Against double taxation and tax evasion: approval of the amendment to the agreement between France and Luxembourg

Law n° 2021-68 of 27th January 2021 authorises the approval of the amendment to the Convention of 20th March 2018 between the Government of the French Republic and the Government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion and fraud with respect to taxes on income and wealth signed in Luxembourg on 10th October 2019 (D. n° 2019-1274, 2 Dec. 2019; V. Fight against double taxation and tax evasion: publication of the convention between France and Luxembourg).

Law n° 2021-68 of 27 January 2021 authorising the approval of the amendment to the convention of 20 March 2018 between the Government of the French Republic and the Government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion and fraud with respect to taxes on income and wealth, JORF n°0024 of 28 January 2021

text no. 4, excerpt : (…) The approval of the amendment to the Convention of 20 March 2018 between the Government of the French Republic and the Government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion and fraud with respect to taxes on income and wealth (together a protocol), signed in Luxembourg on 10 October 2019, the text of which is annexed to this law, is authorised (…)