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Iceland Extends BEPS MLI to Tax Treaty with Austria and Provides Further Notifications

|Treaty Development|Iceland-Austria-Mexico-Slovak Republic-S ...
Iceland-Austria-Mexico-Slovak Republic-Switzerland

The OECD has published a consolidated MLI position deposited by Iceland on 14 December 2021. The consolidated MLI position includes the addition of the 2016 income and capital tax treaty with Austria as a covered agreement, as well as related changes to include the treaty in the relevant MLI notifications and reservations. Austria, however, has not yet included the treaty as a covered agreemen…

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