The Controlled Foreign Companies (Excluded Countries) Regulations 1998

1.  Companies obtaining any special tax benefit under the Law of 31st July 1929(1), the decree of 17th December 1938 or the Grand Ducal Regulation of 29th July 1977 (holding companies).

(1)

Amended by Article 21 of the Law of 29th December 1971, Article 5 of the Law of 30th November 1978 and the Grand Ducal Regulation of 24th March 1989.