Luxembourg has published Circular L.G. - Conv. D.I. No. 60 of 28 August 2017 on arrangements for the implementation of the mutual agreement procedure (MAP) provided for in bilateral tax treaties concluded by Luxembourg. Main points of the Circular include:
- MAP may be requested when a taxpayer considers that measures taken by one or both Contracting States result in taxation not in accordance with the provisions of an applicable tax treaty;
- In general, a MAP case must be submitted within thre…