多邊公約—盧森堡出版盧森堡與俄羅斯條約綜合文本（法文版）

編譯：思邁特財(cái)稅國際稅收服務(wù)團(tuán)隊(duì)

2022 年 1 月 21 日，盧森堡政府公布了經(jīng) 2011 年議定書修訂的《盧森堡 - 俄羅斯所得稅和資本稅條約》（1993 年）的綜合文本（法文版），顯示了 MLI 對(duì)條約所做的修改。盧森堡和俄羅斯分別于 2019 年 4 月 9 日和 2019 年 6 月 18 日交存了 MLI 批準(zhǔn)書。因此，MLI 于 2019 年 8 月 1 日對(duì)盧森堡和 2019 年 10 月 1 日對(duì)俄羅斯生效。

了解詳情，請(qǐng)查閱以下NEWS

NEWS：Multilateral Convention (MLI) – Luxembourg Publishes French Synthesized Text of Luxembourg-Russia Treaty

     Source：IBFD Tax Treaties Unit ·     

On 21 January 2022, the government of Luxembourg published the French synthesized text of the Luxembourg - Russia Income and Capital Tax Treaty (1993), as amended by the 2011 protocol, displaying the modifications made to the treaty by the MLI.

Luxembourg and Russia deposited their instrument of ratification of the MLI on, respectively, 9 April 2019 and 18 June 2019. The MLI therefore entered into force for Luxembourg on 1 August 2019 and for Russia on 1 October 2019.

Russia deposited additional notifications of completion of its internal procedures for the entry into effect of the MLI provisions pursuant to article 35(7)(b) of the MLI on 30 April 2020, 26 November 2020 and on 21 October 2021 (see Russia-1, News 1 May 2020, Russia-2, News 27 November 2020 and Russia-2, News 25 October 2021).

Unless stated otherwise in the synthesized text, the provisions of the MLI will generally have effect with respect to the Luxembourg - Russia Income and Capital Tax Treaty (1993), as amended by the 2011 protocol:

In Luxembourg:

with respect of taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and

with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 30 November 2020.

In Russia:

with respect of taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and

with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2021.

The purpose of the synthesized text is to facilitate the understanding of the application of the MLI but it is not in itself a source of law.