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卢意双边税收协定
CONVENTION BETWEEN ITALY AND LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FRAUD AND TAX EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL?????The President of the Republic of Italy and His Royal Highness the Grand Duke of Luxembourg, ?????Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, ?????Have agreed as follows: Article 1Personal ScopeCompare OECD Article?????This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2Taxes CoveredCompare OECD Article?????1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State, its political or administrative subdivisions and its local authorities, irrespective of the manner in which they are levied. ?????2. There shall be regarded as taxes on income and on capital all taxes imposed on total income or on total capital, on elements of income or capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages and salaries paid by enterprises, as well as taxes on capital appreciation. ?????3. The existing taxes to which the Convention shall apply are, in particular: a) in the case of Italy: 1) limpostasulredditodellepersonefisiche (individual income tax); 2) limpostasulredditodellepersonegiuridiche (corporate income tax); 3) limposta locale sui redditi (local income tax)even if said taxes are collected through withholding at the source (hereinafter referred to as Italian tax); a) in the case of Luxembourg: 1) limp?tsur le revenu des personnes physiques (income tax on individuals); 2) limp?tsur le revenu des collectivités (corporation tax); 3)limp?tspécialsur les tantièmes (special tax on directors fees); 4) limp?tsur la fortune (capital tax); and 5) limp?t commercial communal daprès les bénéfice et captialdexploitation (communal trade tax based on
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