Luxembourg Publishes Synthesized Text of Tax Treaty with San Marino as Impacted by the BEPS MLI
The Luxembourg tax administration has published the synthesized text of the 2006 income and capital tax treaty with San Marino as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective coun…
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