Luxembourg Tax Agency Posts Synthesized Text of DTA With Thailand in English

The Luxembourgish Inland Revenue June 13 posted online a synthesized text, in English, of the 1996 DTA with Thailand and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force July 1, 2022. The MLI applies from: 1) Jan. 1 for withholding taxes; and 2) taxable periods beginning on or after Jan. 1 for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Luxembourg, Luxembourg Inland Revenue, 06/13/23]

Reference: View Synthesized Text of Luxembourg-Thailand DTA, MLI in English …