author_orbitax
Orbitax

Share This Article

Finland Publishes Synthesized Texts of Tax Treaties with Australia and Austria as Impacted by the BEPS MLI

18 November 2020

|

Treaty Development

|

Finland-Australia-Austria

Finland's Ministry of Justice has published the synthesized text of the 2006 income tax treaty with Australia and the 2000 income and capital tax treaty with Austria as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic texts of the treaties and the MLI are the only legal texts applicable. The MLI applies for the 2006 Finland-Australia tax treaty: In Finland: with respect to taxes withheld at source...