The Australian Taxation Office (ATO) has published the synthesized texts of the tax treaties with Finland, France, and Malta as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The Synthesized Texts represent the shared understanding of the respective competent authorities on the modification made by the MLI to the respective treaties. They are to be used solely for the purpose of facilitating the understanding of the application of the MLI to the treaties and do not constitute a source of law. The synthesized texts and the effective dates of...