Irish Revenue has published the synthesized texts of the 1983 tax treaty with Australia and the 1966 tax treaty with Austria as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts have been prepared based on the reservations and notifications (MLI positions) submitted by Ireland upon ratification of the MLI on 29 January 2019 and the MLI positions submitted by Australia and Austria on 26 September 2018 and 22 September 2017, respectively. The authentic legal texts of the tax treaty and the MLI take precedence and remain...