Mutual agreement procedure provided forMutual Agreement Procedure • January 23rd, 2020
Procedura wzajemnego porozumienia przewidziana w Dyrektywie 2017/1852 jako remedium na problem podwójnego opodatkowania w Unii Europejskiej
erally between the competent authorities of the Parties under article 12.Mutual Agreement Procedure • February 21st, 2022
Mutual agreement procedure to the Convention concluded on 23 August 1958 in the version of the Additional Protocol of 15 June 1973Mutual Agreement Procedure • October 3rd, 2021
Pursuant to Article 26 paragraph 3 of the convention of 23 August 1958 between the German Federal Republic and the Grand Duchy of Luxembourg on the avoidance of double taxation and mutual assistance in administrative and judicial matters in the area of taxes on income and assets, trade taxes and land taxes, hereinafter "Convention", the respective authorities of both the contracting countries agreed the following with respect to the application of Article 10 paragraph 1 of the Convention on the taxation of the earnings of employees who work in the border area:
