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Daily Tax Report: International

United Kingdom Tax Agency Posts Synthesized Text of DTA, Protocol With Luxembourg

Nov. 7, 2019, 8:51 PM

The United Kingdom HM Revenue and Customs Nov. 5 posted online a synthesized text of the 1967 DTA and protocol with Luxembourg and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Aug. 1, and applies from: 1) Jan. 1, 2020, for withholding taxes; 2) April 1, 2020, for U.K. corporate tax; 3) April 6, 2020, for U.K. income and capital gains taxes; and 4) Feb. 1, 2020, for other Luxembourg taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of...

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