In 2014, the Luxembourg legislator changed the procedural rules applicable to the exchange of information upon request, in tax matters. As a consequence of the law dated November 25th 2014, there are now no legal remedies available against an order issued by the Luxembourg tax authorities to a taxpayer ordering the latter to provide information requested by a foreign tax authority. These procedural rules apply to requests for exchange of information based on both the Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation as well as bilateral double tax treaties entered into by Luxembourg.
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