The Luxembourg tax administration has published the synthesized text of the 1972 income and capital tax treaty with Ireland 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 the MLI position of Ireland submitted on 29 January 2019. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1972 Luxembourg-Ireland tax treaty:...