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Austria Publishes Synthesized Text of Tax Treaties with Poland and Slovenia as Impacted by the BEPS MLI

18 December 2018

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Treaty Development

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Austria-Poland-Slovenia

Austria's Ministry of Finance has published the synthesized texts (German language) of the 2004 tax treaty with Poland and the 1997 tax treaty with 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 both treaties: In respect of taxes withheld at source on amounts paid or credited to nonresidents, where the event giving rise to such taxes...