This document was prepared in consultation with the competent authorities of Luxembourg and the United Arab Emirates and represents a shared understanding of the modifications made to the Convention by the Multilateral Convention.
General disclaimer on the synthesised text document
This document presents the synthesised text for the application of the Convention between the Grand Duchy of Luxembourg and the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed on 20 November 2005, as amended by the Protocol signed on 26 October 2014 (together “the Convention”), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by Luxembourg on 7 June 2017 and by the United Arab Emir...