Details have become available of the amending protocol, signed on 7 September 2010, to the Luxembourg - Portugal Income and Capital Tax Treaty (1999), which entered into force on 18 May 2012 and generally applies from 1 January 2013.
The protocol provides for new exchange of information provisions.
Paragraph 2 of article 26 addresses privacy, noting that exchanged information may be disclosed only to bodies (including courts and administrative bod…