The Luxembourg Administration of Direct Tax has published Circular L.G. - Conv. D.I. n° 60 of 11 March 2021, which updates and replaces Circular L.G. - Conv. D.I. n° 60 of 28 August 2017 regarding guidance on the implementation of Mutual Agreement Procedures (MAP) under bilateral tax treaties concluded by Luxembourg. The scope of guidance provided in the new Circular is largely in line with the prior circular, including guidance in relation to requesting MAP, the competent authority, the deadlines, the phases/stages of MAP, arbitration, etc., with additional detail provided overall. One of the main updates is the addition of...