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Luxembourg Publishes Revised Synthesized Text of Tax Treaty with Russia as Impacted by the BEPS MLI

27 September 2023

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Treaty Development

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Luxembourg-Russia

The Luxembourg tax administration has published a revised synthesized text of the tax treaty with Russia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The revised version provides the MLI impact on the treaty as amended by the 2020 protocol (prior version only included amendments up to the 2011 protocol). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts...