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Luxembourg Publishes Synthesized Texts of Tax Treaties with Iceland and the Isle of Man as Impacted by the BEPS MLI

09 January 2020

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Treaty Development

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Luxembourg-Iceland-Isle Of Man

The Luxembourg tax administration has published the synthesized texts of the 1999 tax treaty with Iceland and the 2013 tax treaty with the Isle of Man as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The texts were prepared on the basis of the MLI position of Luxembourg submitted to the Depositary upon ratification on 9 April 2019 and of the MLI positions submitted by Iceland and the Isle of Man on 26 September 2019 and 25 October 2017, respectively. The authentic legal texts of the treaties and the...