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Austria Publishes Synthesized Text of Tax Treaty with Ireland as Impacted by BEPS MLI

12 December 2019

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Treaty Development

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Austria-Ireland

Austria's Ministry of Finance has published the synthesized text of the 1966 Austria-Ireland income 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 Ireland with the deposit of the two countries' MLI ratification instruments on 22 September 2017 and 29 January 2019, respectively. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable. The MLI generally applies for the treaty:...