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

14 April 2023

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Treaty Development

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Luxembourg-South Africa

The Luxembourg tax administration has published the synthesized text of the 1998 tax treaty with South Africa 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 1998 Luxembourg-South Africa tax treaty: in Luxembourg: with respect to taxes withheld at source on amounts paid or credited...