India's Income Tax Department has published the synthesized text of the 2008 tax treaty with Luxembourg as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary (the Secretary-General of the Organisation for Economic Co-operation and Development) by India on 25 June 2019 and by Luxembourg on 9 April 2019. The authentic legal texts of the Agreement and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2008...