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Liechtenstein Publishes Synthesized Texts of Tax Treaties with the UK and Uruguay as Impacted by the BEPS MLI

23 April 2020

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Treaty Development

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Liechtenstein-United Kingdom-Uruguay

Liechtenstein's Fiscal Authority has published the synthesized texts of the tax treaties with the United Kingdom and Uruguay 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 2012 Liechtenstein-United Kingdom tax treaty: with respect to taxes withheld at source on amounts paid or credited to non-residents,...