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Luxembourg Tax Agency Posts Synthesized Text of DTA, Protocols With Denmark

Sept. 23, 2022, 5:00 AM

The Luxembourgish Inland Revenue Sept. 20 posted online a synthesized text of the 1980 DTA, and the 2009 and 2013 protocols, with Denmark, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1, 2020. The MLI applies from: 1) Jan. 1, 2020, for withholding taxes; 2) July 1, 2020, for all other taxes in Luxembourg; and 3) Jan. 1, 2021, for all other taxes in Denmark. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Luxembourg, Luxembourg Inland ...