Austria Publishes Synthesized Texts of Tax Treaties with Iceland, Kazakhstan, and Mongolia as Impacted by BEPS MLI

Austria's Ministry of Finance has published the synthesized texts of the tax treaties with Iceland, Kazakhstan, and Mongolia 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 te…