The Luxembourg tax administration has published the synthesized texts of the tax treaties with Malaysia and Russia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable.
The MLI applies for the 2002 Luxembourg-Malaysia tax treaty:
The MLI applies for the 1993 Luxembourg-Russia tax treaty:
Click the following link for the tax treaty page of the Luxembourg tax administration, which includes the MLI synthesized texts.