Austria's Ministry of Finance has published the synthesized text of the 1976 Austria-Canada 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 Canada with the deposit of the two countries' MLI ratification instruments on 22 September 2017 and 29 August 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:...