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

Sept. 23, 2022, 5:00 AM

The Luxembourgish Inland Revenue Sept. 20 posted online a synthesized text of the 1986 DTA and 2009 protocol with Spain, and 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 Jan. 1, 2023, for withholding taxes and all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Luxembourg, Luxembourg Inland Revenue, 09/20/22]

Reference: View Index. View Synthesized Text of Luxembourg-Spain DTA and Protocol, MLI.