Austria Publishes Synthesized Text of Tax Treaty with Latvia as Impacted by BEPS MLI

Austria's Ministry of Finance has published the synthesized text of the 2005 Austria-Latvia tax treaty 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) provided by Austria and Latvia with the deposit of the two countries' MLI ratification instruments on 22 September 2017 and 29 October 2019, respectively. The …