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

16 January 2020

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Treaty Development

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Luxembourg-Serbia

The Luxembourg tax administration has published the synthesized text of the 2015 tax treaty with Serbia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text was prepared on the basis of the MLI position of Luxembourg submitted to the Depositary upon ratification on 9 April 2019 and of the MLI position of Serbia submitted on 5 June 2018. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2015 Luxembourg-Serbia tax treaty: In Luxembourg:...