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Amending Protocol to Tax Treaty between Luxembourg and Romania has Entered into Force

|Treaty Development|Luxembourg-Romania
Luxembourg-Romania

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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