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Austria Publishes Synthesized Text of Tax Treaty with the Czech Republic as Impacted by BEPS MLI

13 August 2020

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Treaty Development

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Austria-Czech Rep

Austria's Ministry of Finance has published the synthesized text of the 2006 tax treaty with the Czech Republic 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 the Czech Republic with the deposit of the two countries' MLI ratification instruments on 22 September 2017 and 13 May 2020, respectively. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies...