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Luxembourg Publishes Synthesized Text of Tax Treaty with Barbados, Indonesia, and Kazakhstan as Impacted by the BEPS MLI

07 May 2021

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Treaty Development

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Luxembourg-Barbados-Indonesia-Kazakhstan

The Luxembourg tax administration has published the synthesized texts of the tax treaties with Barbados, Indonesia, and Kazakhstan as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were 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 2009 Luxembourg-Barbados tax treaty: In Luxembourg: with respect of taxes withheld at source on amounts paid or credited...