The French General Directorate of Public Finance has published the tax treaties with Ireland, the Netherlands, and Serbia (former Yugoslavia) as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The texts are intended to facilitate the reading of the respective treaties as impacted by the MLI based on the reservation and notifications deposited by the respective countries. The texts are not a substitute for the respective authentic texts of the treaty and the MLI, which remain the only applicable legal instruments. The MLI applies for the 1968 France-Ireland tax...