• Luxembourg - Tajikistan
    Tax Treaty Enters Into Force

    01-08-2013

    The Luxembourg - Tajikistan Income and Capital Tax Treaty entered into force on 27 July 2013.

    Its provisions will take effect from 1 January 2014.

    In accordance with the treaty, the following withholding taxes will apply:

    • Dividends:
      • 0% if the beneficial owner is a company (other than a partnership) which, for an uninterrupted period of at least 12 years, holds directly at least 10% of the capital of the company paying the dividends.
      • 15% in all other cases.

    • Interest:
      • 0% on interest paid to a financial institution or a mutual fund.
      • 12% in all other cases.

    • Royalties: 10%.
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