Liechtenstein's Fiscal Authority has published the synthesized texts of the tax treaties with San Marino, Singapore, and the United Arab Emirates as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared based on the reservations and notifications (MLI positions) submitted by the respective Contracting States. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2009 Liechtenstein-San Marino tax treaty: with respect to taxes withheld at source on amounts paid or...