Recherche
S'identifier
lundi 11 novembre 2019
Tous les titres

 

Fax du lundi 11 novembre 2019 - Tous les titres

go back Retour << Article précédent     Article suivant >>

 

Implementation of the multilateral instrument in Luxembourg: minimum standards and choices made by the Grand Duchy

By Christophe De SUTTER, Partner Tax, Giedre TAMAI, Senior Manager Tax, and Adam KUNDRAT, Senior Tax, Deloitte Luxembourg Signed by almost 90 countries and ratified by nearly 40, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) is a treaty that aims to close gaps found in international tax rules through an automatic update of double tax treaties (DTT). The adoption of the MLI came as a result of the Base Erosion and Profit Shifting (BEPS) initiative by the OECD, the objective of which was to tackle tax avoidance. Implementation of the MLI was introduced as the action 15 of the 2015 BEPS action plan.   In Luxembourg, the MLI came...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.

Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.