The Luxembourg Administration of Direct Tax has published Circular L.G. - Conv. D.I. n° 60 of 11 March 2021, which updates and replaces Circular L.G. - Conv. D.I. n° 60 of 28 August 2017 regarding guidance on the implementation of Mutual Agreement Procedures (MAP) under bilateral tax treaties concluded by Luxembourg. The scope of guidance provided in the new Circular is largely in line with th…