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

20 October 2020

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Treaty Development

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Luxembourg-Slovak Republic

The Luxembourg tax administration has published the synthesized text of the 1991 income and capital tax treaty with the Slovak Republic 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 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 1991 Luxembourg-Slovak Republic tax treaty: In Luxembourg: with respect of taxes withheld at source on...