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

08 February 2021

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Treaty Development

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Luxembourg-Monaco

The Luxembourg tax administration has published the synthesized text of the 2009 income and capital tax treaty with Monaco 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 treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2009 Luxembourg-Monaco tax treaty: In Luxembourg: with respect of taxes withheld at source on amounts paid or...