Luxembourg Tax Agency Posts Synthesized Text of DTA, Protocol With Hong Kong in English

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The Luxembourgish Inland Revenue June 13 posted online a synthesized text, in English, of the 2007 DTA and 2010 protocol with Hong Kong and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Sept. 1, 2022. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes in Luxembourg; 2) March 23, 2023, for withholding taxes in Hong Kong; and 3) taxable periods beginning on or after Sept. 23, 2023, for all other taxes in Luxembourg and Hong Kong. The synthesized text is to facilitate the application of …

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