Convention Luxembourg doubles impositions évasion et la fraude fiscales en matière d’impôts sur le revenu et la fortune

This is a French parliamentary bill to ratify a bilateral tax convention between France and Luxembourg. The convention sets rules for how income and wealth taxes are shared between the two countries, so that the same income is not taxed twice. It also includes measures to prevent tax evasion and fraud, such as sharing information between tax authorities. Based on the title only, it is a standard type of treaty for a national parliament to approve. The convention mainly affects individuals and companies with income or assets in both France and Luxembourg, including cross-border workers, pensioners, investors and businesses operating across the border. Tax authorities in both countries would also be affected by the new cooperation rules. This summary is based on metadata only, not the full legislative text.