On 15 June 2018, the Luxembourg Cabinet approved for ratification the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which Luxembourg signed on 7 June 2017. After the ratification process is completed, Luxembourg must deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties).
The MLI will generally enter into force for a particular covered agreement on the first day of the mon…