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Luxembourg Tax Agency Posts Synthesized Text of DTA, Protocol With Andorra

Sept. 23, 2022, 5:00 AM

The Luxembourgish Inland Revenue June 30 posted online a synthesized text of the 2014 DTA and protocol with Andorra, as amended by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan 1. The MLI applies from: 1) Jan. 1, 2022, for withholding taxes in Luxembourg and Andorra; 2) July 1, 2022, for all other taxes in Luxembourg; and 3) Jan. 1, 2023, for all other taxes in Andorra. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Luxembourg, Luxembourg ...