The Luxembourg tax administration has published a revised synthesized text of the tax treaty with Romania 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 2022 protocol that entered into force in November 2023 and applies from 1 January 2024 (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...