The Australian Taxation Office (ATO) has published the synthesized text of the 1999 income tax treaty with the Slovak Republic as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text represents the shared understanding of the competent authorities on the modification made to the treaty by the MLI. The sole purpose of the text is to facilitate understanding of the application of the MLI to the treaty and it does not constitute a source of law. The provisions of the MLI (other than Article 16 Mutual Agreement...