On 1 December 2017, the Luxembourg Cabinet approved the income tax agreement with Cyprus for ratification. The agreement was signed on May 8, 2017. It will enter into force once both parties have completed their internal ratification procedures, and will apply from 1 January of the year following its entry into force.
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OECD: Further Guidance on CbC Reporting
OECD: Further Guidance on CbC Reporting
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