Luxembourg has 83 tax agreements in force, as reported in its response to the Peer Review questionnaire. 32 of those agreements, the agreements with Austria, Belgium, Canada, Cyprus*, Denmark, Finland, France, Georgia, Guernsey, Iceland, India, Ireland, the Isle of Man, Israel, Japan, Jersey, Kosovo*, Lithuania, Malta, Monaco, the Netherlands, Norway, Poland, Senegal, Serbia, Singapore, the Slovak Republic, Slovenia, Ukraine, the United Arab Emirates, the United Kingdom and Uzbekistan*, comply with the minimum standard.

Luxembourg signed the MLI in 2017 and deposited its instrument of ratification on 9 April 2019. The MLI entered into force for Luxembourg on 1 August 2019.

Luxembourg is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with Luxembourg.


← 1. For its agreements listed under the MLI, Luxembourg is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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