TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

UK/Luxembourg Protocol on Exchange of Information

The Protocol between the United Kingdom and Luxembourg which was signed in London on 2 July 2009, entered into force on 28 April 2010.

The text has been published as The Double Taxation Relief and International Tax Enforcement (Luxembourg) Order 2010 (Statutory Instrument No.237), copies of which can be obtained from The Stationery Office.

The text of the Order can also be accessed on the web site of the Office of Public Sector Information at http://www.opsi.gov.uk/si/si2010/uksi_20100237_en_1

In the United Kingdom the provisions of the Convention will take effect from 1 April 2011 for Corporation Tax purposes and from 6 April 2011 for Income Tax and Capital Gains Tax purposes. In Luxembourg the provisions will take effect from 1 January 2011.