Austria's Ministry of Finance has published the synthesized text of the 1978 Austria-Malta income and capital tax treaty 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) provided by Austria and Malta on the date of deposit of the two countries' MLI ratification instruments on 22 September 2017 and 18 December 2018, respectively. The authentic legal texts of the Convention and the MLI take precedence and remain the legal texts applicable. The MLI applies for the...