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

The Luxembourgish Inland Revenue Jan. 21 posted online a synthesized text of the 1993 DTA and 2011 protocol with Russia and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Oct. 1, 2019. The MLI applies from: 1) Jan. 1, 2021, for withholding taxes; 2) Nov. 30, 2020, for all other taxes in Luxembourg; and 3) Jan. 1, 2021, for all other taxes in Russia. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Luxembourg, Luxembourg Inland Revenue, 01/21/22]

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