The Luxembourg tax administration has published the synthesized text of the 2006 income and capital tax treaty with San Marino 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 2006 Luxembourg-San Marino tax treaty: In Luxembourg: with respect of taxes withheld at source on amounts...