Entry into force of the Protocol to amend the Convention between Luxembourg and Russia for the avoidance of double taxation

The Luxembourg authorities have completed the requirements for the entry into force of the Protocol (signed in Moscow on 21 November 2011) to amend the Convention between Luxembourg and Russia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and on capital, signed in Moscow on 28 June 1993.

The law approved on 14 June 2013 and the text of the Protocol have been published in Memorial A, № 114 of 4 July 2013. Russia adopted the law on the entry into force of the Protocol on 30 December 2012 and informed the Luxembourg on 21 January 2013. Pursuant to the text of the Amendment, it «shall enter into force on the date of receipt of the later of these notifications and shall be applicable in both States for taxable periods beginning on or after January 1 of the calendar year immediately following the year of the entry into force of the Protocol. «

http://www.legilux.public.lu/leg/a/archives/2013/0114/a114.pdf