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

21 February 2020

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Treaty Development

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Austria-India

Austria's Ministry of Finance has published the synthesized text of the 1999 Austria-India 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) deposited by Austria on 22 September 2017 and by India on 25 June 2019. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1999 Austria-India tax treaty: In Austria: with respect to taxes withheld at...