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Israel Publishes Synthesized Text of Tax Treaties With China, Hungary, Lithuania, and the Netherlands as Impacted by the BEPS MLI

01 September 2023

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Treaty Development

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Israel-China-Hungary-Lithuania-Netherlands

Israel's Ministry of Finance has published the synthesized texts of the tax treaties with China, Hungary, Lithuania, and the Netherlands 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 the respective countries. The authentic legal texts of the tax treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1995 Israel-China tax treaty: in Israel: with respect to taxes withheld at source on amounts paid or...