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Luxembourg’s Parliament voted to approve Bill n° 7390 on July 2, thereby ratifying four tax treaties or protocols amending treaties. This package includes an entirely new tax treaty (’treaty’) and accompanying protocol (‘protocol’) between Luxembourg and France, which had been signed in March 2018.

This new treaty is fully ‘post-BEPS’ — that is, it implements new approaches developed at the international level during the OECD/G20 BEPS project, and subsequently reflected in the 2017 version of the OECD Model Tax Convention (2017 OECD Model), and in the Multilateral Convention to Implement Tax Treaty Related Measures (MLI), signed and ratified by both Luxembourg and France in June 2017.

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