author_orbitax
Orbitax

Share This Article

Iceland Publishes Synthesized Texts of Tax Treaties with the Slovak Republic, Ukraine, and the United Kingdom as Impacted by the BEPS MLI

20 July 2023

|

Treaty Development

|

Iceland-Slovak Republic-Ukraine-United Kingdom

The Government of Iceland has published the synthesized text of the tax treaties with the Slovak Republic, Ukraine, and the United Kingdom 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 2002 Iceland-Slovak Republic tax treaty: in Iceland: with respect to taxes withheld at source...