Austria's Ministry of Finance has published the synthesized text of the Austria - Romania Income and Capital Tax Treaty (2005), as amended by the 2012 protocol as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text has been prepared based on the reservations and notifications (MLI positions) submitted by the respective countries. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2005 Austria-Romania Income and Capital Tax Treaty. In Austria: with respect...