The Hong Kong Inland Revenue Department (IRD) has published the synthesized text of the tax treaty with Russia 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) submitted by the respective countries. The authentic legal texts of the tax treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2016 Hong Kong-Russia tax treaty: in Hong Kong: with respect to taxes withheld at source on amounts paid or...