Protocol and exchange of letters entered into force to treaty between Korea (Rep.) and Luxembourg

Cambodia and South Korea signed a Memorandum of Understanding (MoU) on the exchange of information for tax purposes during the 5th Korea-Cambodia Commissioners of Taxation Meeting in Phnom Penh. This announcement was made on 12 March 2026. The

Luxembourg issued the Grand-Ducal Decree of 13 March 2026, officially published in the Journal Officiel du Grand-Duché de Luxembourg (Mémorial A) on 16 March 2026, updating the list of partner jurisdictions for the exchange of financial account

Luxembourg published the  Law of 10 March 2026 in the Official Gazette on 16 March 2026, ratifying the amending protocol to the 2007 income and capital tax treaty with Georgia. The protocol, signed on 3 July 2025, replaces Article 27 (Exchange

Luxembourg has ratified an amendment to the Convention with San Marino for the avoidance of double taxation on income and capital on 10 March 2026, updating the original agreement signed on 27 March 2006 and previously amended by the 2009 Rome

Korea (Rep.) has published Presidential Decree No. 36128, partially amending the enforcement Decree of the International Tax Adjustment Act, in the Official Gazette on 27 February 2026. The Decree introduces sweeping updates to its international

Luxembourg has updated the list of jurisdictions with which its tax authorities exchange country-by-country (CbC) reports, as set out in the Grand-Ducal Regulation of 13 March 2026 and published in Official Gazette No. A 134 on 16 March 2026. The