Austria's Ministry of Finance has published the synthesized text (German language) of the 1993 income and capital tax treaty with France. The synthesized text has been prepared based on the reservations and notifications (MLI positions) provided by Austria and France on the date of deposit of the two countries' MLI ratification instruments on 22 September 2017 and 26 September 2018, respectively. The MLI applies for the treaty: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and with respect to...