Amending Protocol to Tax Treaty between Luxembourg and Romania has Entered into Force
The amending protocol to the 1993 income and capital tax treaty between Luxembourg and Romania entered into force on 22 November 2023. The protocol, signed 6 December 2022, is the second to amend the treaty and provides for the replacement of Article 25 (Methods for Elimination of Double Taxation). The protocol applies from 1 January 2024.
With respect to Luxembourg, the methods for the elimin…
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