Treaty between Luxembourg and Denmark covers Luxembourg SICAVS and SICAFS and Danish collective investment vehicles

In a press release of 21 February 2006, the Luxembourg tax authorities announced that, by exchange of letters on 30 December 2005 and 15 February 2006, the Luxembourg and Danish tax authorities had agreed that Luxembourg investment funds (SICAVS and SICAFS) and Danish collective investment vehicles fall within the scope of the Luxembourg-Denmark income and capital tax treaty of 17 November 1980. Consequently, both tax authorities will from now on issue a certificate of residence in respec…