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

30 January 2020

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Treaty Development

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Luxembourg-Latvia

The Luxembourg tax administration has published the synthesized text of the 2004 tax treaty with Latvia 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 Latvia submitted on 29 October 2019. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2004 Luxembourg-Latvia tax treaty: In Luxembourg:...