{"id":"dossiers/PL8537","title":"PL8537 — Convention fiscale Argentine","type":"dossier","html":"<p>Bill 8537 (\"Convention fiscale Argentine\"). The Chamber debated and voted it on 25 June 2025.</p>\n<p>Sittings: <a href=\"/lhoft?page=seances%2F2025-06-25-n089\" class=\"wikiLink\" data-target=\"seances/2025-06-25-n089\">Sitting of 25 June 2025</a>, <a href=\"/lhoft?page=seances%2F2025-06-25-n090\" class=\"wikiLink\" data-target=\"seances/2025-06-25-n090\">Sitting of 25 June 2025</a></p>\n<h2>Debate</h2>\n<h3>25 June 2025 — <a href=\"/lhoft?page=topics%2Ftaxation\" class=\"wikiLink\" data-target=\"topics/taxation\">Taxation and tax reform</a></h3>\n<p>The Chamber approved two double-taxation agreements: projet de loi 8537, the protocol with Argentina signed in Washington, adopted by 58 votes to 2, and projet de loi 8538, the new convention with the Sultanate of Oman, taken with report and without debate and adopted by 58 votes to 2.</p>\n<p>Maurice Bauer (CSV), presenting the two conventions as an important signal:</p>\n<blockquote>\n<p>Dëst Netduebelbesteierungsofkommes mat Argentinien ass, genausou wéi de Projet de loi duerno mam Oman, e wichtege Projet an e staarke Message.</p>\n</blockquote>\n<p><em>This double-taxation agreement with Argentina is, just like the bill with Oman that follows, an important project and a strong message.</em></p>\n<p><a href=\"/lhoft?page=seances%2F2025-06-25-n089\" class=\"wikiLink\" data-target=\"seances/2025-06-25-n089\">Sitting of 25 June 2025</a>, <a href=\"/lhoft?page=deputies%2Fmaurice-bauer\" class=\"wikiLink\" data-target=\"deputies/maurice-bauer\">Maurice Bauer</a>, CSV</p>\n<p>Sven Clement (Piraten), explaining what the interest clauses of such conventions make possible:</p>\n<blockquote>\n<p>Dann hu mer eng ganz Hickecht u Steierkonventiounen, déi eeben och Zënsen, wéi elo an deem heite Protokoll, ofdecken, wat et eeben erméiglecht, Bonds op der lëtzebuergescher Bourse ze cotéieren an doduerjer keng Duebelbesteierung vun deenen Zënsen ze kréien.</p>\n</blockquote>\n<p><em>Then we have a whole raft of tax conventions that also cover interest, as in this protocol, which makes it possible to list bonds on the Luxembourg stock exchange and so avoid double taxation of that interest.</em></p>\n<p><a href=\"/lhoft?page=seances%2F2025-06-25-n089\" class=\"wikiLink\" data-target=\"seances/2025-06-25-n089\">Sitting of 25 June 2025</a>, <a href=\"/lhoft?page=deputies%2Fsven-clement\" class=\"wikiLink\" data-target=\"deputies/sven-clement\">Sven Clement</a>, Piraten</p>\n<p>David Wagner (déi Lénk), stating his group's objection in principle to conventions that lower taxation:</p>\n<blockquote>\n<p>Mee mir haten deemools schonn déi Konventioun mat Argentinien net matgestëmmt, well mer prinzipiell Schwieregkeeten hu mat deene Konventiounen, déi awer virgesinn, datt schlussendlech manner besteiert gëtt, dës Kéier d’Zënsen.</p>\n</blockquote>\n<p><em>But we did not vote for the convention with Argentina back then either, because we have a problem in principle with conventions that provide for less tax being paid in the end, this time on interest.</em></p>\n<p><a href=\"/lhoft?page=seances%2F2025-06-25-n089\" class=\"wikiLink\" data-target=\"seances/2025-06-25-n089\">Sitting of 25 June 2025</a>, <a href=\"/lhoft?page=deputies%2Fdavid-wagner\" class=\"wikiLink\" data-target=\"deputies/david-wagner\">David Wagner</a>, déi Lénk</p>\n<h2>Votes</h2>\n<h3>Main vote: PL 8537 - Convention fiscale Argentine</h3>\n<p>25 June 2025 — Premier vote constitutionnel.</p>\n<table><thead><tr><th>Party</th><th style=\"text-align: right;\">For</th><th style=\"text-align: right;\">Against</th><th style=\"text-align: right;\">Abstain</th></tr></thead><tbody><tr><td><a href=\"/lhoft?page=parties%2Fcsv\" class=\"wikiLink\" data-target=\"parties/csv\">CSV</a></td><td style=\"text-align: right;\">21</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fdp\" class=\"wikiLink\" data-target=\"parties/dp\">DP</a></td><td style=\"text-align: right;\">14</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Flsap\" class=\"wikiLink\" data-target=\"parties/lsap\">LSAP</a></td><td style=\"text-align: right;\">12</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fadr\" class=\"wikiLink\" data-target=\"parties/adr\">ADR</a></td><td style=\"text-align: right;\">5</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fdei-greng\" class=\"wikiLink\" data-target=\"parties/dei-greng\">déi gréng</a></td><td style=\"text-align: right;\">4</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fpiraten\" class=\"wikiLink\" data-target=\"parties/piraten\">Piraten</a></td><td style=\"text-align: right;\">2</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fdei-lenk\" class=\"wikiLink\" data-target=\"parties/dei-lenk\">déi Lénk</a></td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">2</td><td style=\"text-align: right;\">0</td></tr><tr><td><strong>Total</strong></td><td style=\"text-align: right;\"><strong>58</strong></td><td style=\"text-align: right;\"><strong>2</strong></td><td style=\"text-align: right;\"><strong>0</strong></td></tr></tbody></table>\n<p>Party splits: <a href=\"/lhoft?page=parties%2Fcsv\" class=\"wikiLink\" data-target=\"parties/csv\">CSV</a>, <a href=\"/lhoft?page=parties%2Fdp\" class=\"wikiLink\" data-target=\"parties/dp\">DP</a>, <a href=\"/lhoft?page=parties%2Flsap\" class=\"wikiLink\" data-target=\"parties/lsap\">LSAP</a>, <a href=\"/lhoft?page=parties%2Fadr\" class=\"wikiLink\" data-target=\"parties/adr\">ADR</a>, <a href=\"/lhoft?page=parties%2Fdei-greng\" class=\"wikiLink\" data-target=\"parties/dei-greng\">déi gréng</a>, <a href=\"/lhoft?page=parties%2Fpiraten\" class=\"wikiLink\" data-target=\"parties/piraten\">Piraten</a> voted for; <a href=\"/lhoft?page=parties%2Fdei-lenk\" class=\"wikiLink\" data-target=\"parties/dei-lenk\">déi Lénk</a> voted against.</p>\n<p>No deputy voted against the majority of their party in this vote.</p>"}