The Luxembourg tax administration has published the synthesized text of the 1999 income and capital tax treaty with Canada 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 Canada submitted on 29 August 2019. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1999 Luxembourg-Canada tax treaty:...