The OECD has published a consolidated MLI position deposited by Iceland on 14 December 2021. The consolidated MLI position includes the addition of the 2016 income and capital tax treaty with Austria as a covered agreement, as well as related changes to include the treaty in the relevant MLI notifications and reservations. Austria, however, has not yet included the treaty as a covered agreement. In addition to adding the Austria treaty, Iceland's consolidated MLI position also includes further notifications regarding the application of MLI Article 16 (Mutual Agreement Procedure) in respect of Iceland's tax treaties with Mexico, the Slovak Republic,...