Persons Covered

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....en the Government of the Republic of India and the Government of the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on capital signed on 2nd June, 2008 (the "Agreement"), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by India and Luxembourg on 7th June, 2017 (the "MLI"). The document was prepared on the basis of the MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Luxembourg submitted to the Depositary upon ratification on 9th April, 2019. These MLI positions are subject to modifications as provided....

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....ken effect. References: The authentic legal text of the MLI (in English) can be found on the MLI Depository (OECD) webpage at the following link: http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-easures-to-prevent-BEPS.pdf The authentic legal texts of the Agreement (in English) can be found at the following link: https://www.incometaxindia.gov.in/Pages/international-taxation/dtaa.aspx impotsdirects.public.lu The MLI position of India submitted to the Depositary upon ratification on 25th June, 2019 and of the MLI position of Luxembourg submitted to the Depositary upon ratification on 9th April, 2019 can be found on the MLI Depositary (OECD) webpage.   Entry into Effect of t....