The French General Directorate of Public Finance has published the synthesized text of the 1971 tax treaty with Portugal as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text is intended to facilitate the reading of the treaty as impacted by the MLI based on the reservation and notifications deposited by France and Portugal. The text is not a substitute for the respective authentic texts of the treaty and the MLI, which remain the only applicable legal instruments. As provided in the synthesized text, the MLI applies for...