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Iceland Publishes Synthesized Texts of Tax Treaties with Malta, the Netherlands, and Poland as Impacted by the BEPS MLI

19 July 2023

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Treaty Development

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Iceland-Malta-Netherlands-Poland

The Government of Iceland has published the synthesized text of the tax treaties with Malta, the Netherlands, and Poland as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2004 Iceland-Malta tax treaty: in Iceland: with respect to taxes withheld at source on amounts paid or...