多边公约—卢森堡出版卢森堡与俄罗斯条约综合文本（法文版）

编译：思迈特财税国际税收服务团队

2022 年 1 月 21 日，卢森堡政府公布了经 2011 年议定书修订的《卢森堡 - 俄罗斯所得税和资本税条约》（1993 年）的综合文本（法文版），显示了 MLI 对条约所做的修改。卢森堡和俄罗斯分别于 2019 年 4 月 9 日和 2019 年 6 月 18 日交存了 MLI 批准书。因此，MLI 于 2019 年 8 月 1 日对卢森堡和 2019 年 10 月 1 日对俄罗斯生效。

了解详情，请查阅以下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.