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Austria Announces Entry into Force of BEPS MLI for Tax Treaties with Mexico and Vietnam

16 June 2023

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Treaty Development

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Austria-Mexico-Vietnam-Malaysia

Austria has published an announcement in the Official Gazette regarding the entry into force of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) for the covered agreements (tax treaties) with Mexico and Vietnam. The MLI enters into force for the 2004 tax treaty with Mexico on 1 July 2023 and enters into force for the 2008 tax treaty with Vietnam on 1 September 2023. The announcement also notes that Malaysia expanded its notified list of covered agreements to include the 1989 tax treaty with Austria in November 2022. Austria has not...