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Israel Publishes Synthesized Text of Tax Treaties with Austria and Japan as Impacted by the BEPS MLI

12 August 2019

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Treaty Development

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Israel-Austria-Japan

Israel's Ministry of Finance has published the synthesized texts of the 2016 tax treaty with Austria and the 1993 tax treaty with Japan as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic texts of the treaties and the MLI are the only legal texts applicable. The MLI applies for the Austria-Israel treaty as follows: with respect to taxes withheld at source on amounts paid or credited to...