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Luxembourg Publishes Synthesized Text of Tax Treaty with the Netherlands as Impacted by the BEPS MLI

|Treaty Development|Luxembourg-Netherlands
Luxembourg-Netherlands

The Luxembourg tax administration has published the synthesized text of the 1968 income and capital tax treaty with the Netherlands as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the leg…

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