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Austria Publishes English-Language Synthesized Text of Tax Treaties with Israel, Lithuania, Poland, Serbia, Slovak Republic, Slovenia as Impacted by BEPS MLI

23 January 2019

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Treaty Development

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Austria-Israel-Lithuania-Poland-Serbia-Slovak Republic-Slovenia

Austria's Ministry of Finance has published English-language synthesized texts of the tax treaties with Israel, Lithuania, Poland, Serbia, the Slovak Republic, and Slovenia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts have been agreed between the competent authorities of the respective countries and reflect a common understanding of the changes caused by the MLI. The MLI generally applies for the treaties as follows: 2016 Austria-Israel Tax Treaty – MLI applies: with respect to taxes withheld at source on amounts paid or credited to non-residents, where...