The Luxembourg - Russia Double Tax Treaty

September 13, 2012
INFORMATION LETTER of 13/09/2012 The treaty between the Russian Federation and the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital of 28 June 1993 entered into force on 7 May 1997 and remains in force today. The protocol amending the Treaty 1993 was signed on 21 November 2011, but has not been ratified by the contracting states and thus is not in force yet. The changes, if properly ratified, will come into effect on the 1st of January of the year following the year of ratification, which is expected to be the 1st of January 2014.
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