Irish Revenue has published the synthesized text of Ireland's tax treaty with the UAE as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text has been prepared based on the reservations and notifications (MLI positions) submitted by Ireland and the UAE 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 2010 Ireland-UAE tax treaty, the provisions of the MLI (except for Article 16 Mutual Agreement Procedure) have effect with respect...