The Luxembourg tax administration has published the synthesized text of the 2005 income and capital tax treaty with the United Arab Emirates as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text was prepared on the basis of the MLI position of Luxembourg submitted to the Depositary upon ratification on 9 April 2019 and of the MLI position of the UAE submitted on 29 May 2019. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable.
The MLI applies for the 2005 Luxembourg-UAE tax treaty:
Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) has effect for a case presented to the competent authority of a Contracting State on or after 1 September 2019, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates.
Click the following link for the tax treaty page of the Luxembourg tax administration, which includes the MLI synthesized texts.
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