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

09 October 2020

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Treaty Development

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Luxembourg-India

The Luxembourg tax administration has published the synthesized text of the 2008 income and capital tax treaty with India as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary (the Secretary-General of the Organisation for Economic Co-operation and Development) by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2008 Luxembourg-India tax treaty: In Luxembourg: with...