author_orbitax
Orbitax

Share This Article

Egypt Publishes Synthesized Texts of Tax Treaties with Ireland, Romania, South Africa, Spain, and Tunisia as Impacted by the BEPS MLI

14 October 2024

|

Treaty Development

|

Egypt-Ireland-Romania-South Africa-Spain-Tunisia

The Egyptian Tax Authority (ETA) has published the synthesized texts of Egypt's tax treaties with Ireland, Romania, South Africa, Spain, and Tunisia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2012 Egypt-Ireland tax treaty: with respect to taxes withheld at source on amounts paid...