Irish Revenue has published the synthesized texts its tax treaties with Canada, Finland, Georgia, and Japan 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 and the respective countries upon ratification of the MLI. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable. For the 2003 Ireland-Canada tax treaty, the provisions of the MLI (except for Article 16 Mutual Agreement Procedure and...