An income and capital tax treaty between Luxembourg and Laos has been ratified, and awaiting the exchange of instruments of ratification before the treaty can enter into force. The Luxembourg and Laos income tax treaty provides withholding tax rates for dividends 0%, 5% or 15%; interest 0% or 10%; and royalties 5%. The treaty also provides rules for the tax assessment of capital gains and includes provisions on exchange of information.
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Latvia: Parliament amends the Micro-enterprise tax law
Malta: Budget 2014
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