Hong Kong signs a comprehensive
Double Tax Agreement with Luxembourg

On 2 November 2007 the Government of the Hong Kong Special Administrative Region (HKSAR) and the Government of the Grand Duchy of Luxembourg signed an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital (DTA).

Once approved the Agreement will have effect in the HKSAR for any year of assessment beginning on or after 1 April 2008. In Luxembourg the Agreement will have effect from 1 January 2008 in respect of taxes withheld at source and for any taxable year beginning or after 1 January 2008 for other taxes.

Grant Thornton
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