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Austria Publishes Synthesized Text of Tax Treaty with Malta as Impacted by BEPS MLI — Orbitax Tax News & Alerts

Austria's Ministry of Finance has published the synthesized text of the 1978 Austria-Malta income and capital 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 Malta on the date of deposit of the two countries' MLI ratification instruments on 22 September 2017 and 18 December 2018, respectively. The authentic legal texts of the Convention and the MLI take precedence and remain the legal texts applicable.

The MLI applies for the treaty:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2020.

MLI synthesized texts of Austria's tax treaties, including in other languages, can be found on the Ministry of Finance treaty webpage.