The Competent Authority Agreement on Automatic Exchange of Information (2016) between Singapore and Luxembourg was signed on 10 March 2017. The agreement provides details of what types information will be exchanged and when, in accordance with OECD Automatic Exchange of Information Agreement (2014).
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Singapore issues advance ruling on taxable presence for companies selling locally manufactured goods
The Inland Revenue Authority of Singapore (IRAS) has released Advance Ruling Summary No. 5/2025 on 2 May 2025, addressing whether a company establishes a taxable presence in Singapore through the sale of locally produced goods to Singaporean
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France, Luxembourg 2018 tax treaty amendments came into effect
France issued Decree No. 2025-382 in the Official Gazette on 28 April 2025, confirming that the amending protocol to the 2018 income and capital tax treaty between France and Luxembourg came into effect on 4 March 2025. Earlier, France published
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Singapore revises guidelines on withholding tax for specific payments
The Inland Revenue Authority of Singapore (IRAS) has released revised guidance on payments liable to withholding tax on 25 April 2025. The guidance outlines the types of payments subject to withholding tax when made to non-resident companies:
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Luxembourg approves protocol to 2019 tax treaty with Argentina
Luxembourg’s Government Council has approved the ratification of the protocol to the 2019 tax treaty on income and capital with Argentina on 28 March 2025. The protocol will enter into force upon the exchange of ratification instruments and
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Luxembourg publishes Law ratifying first amendment to tax treaty with Moldova
Luxembourg released the Law of 25 March 2025 in the Official Gazette on 7 April 2025, which facilitates the ratification of the protocol to the 2007 income and capital tax treaty with Moldova. The protocol, signed on 25 June 2024, represents the
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Singapore: IRAS issues updated guidance on globe rules and domestic top-up tax
The Inland Revenue Authority of Singapore (IRAS) has published new presentations offering guidance on the Global Anti-Base Erosion (GloBE) Rules and the Domestic Top-up Tax (DTT) on 8 April 2025. . The first module focuses on the scope and charging
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