Austria Gazettes Synthesized Text of DTA With Belize in English, German

The Austrian Official Gazette Sept. 1 published a synthesized text, in English and German, of the 2002 DTA with Belize and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Aug. 1, 2022. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes; 2) taxable periods beginning on or after Jan. 1, for all other taxes in Austria; and 3) taxable periods beginning on or after May 30, 2024, for all other taxes in Belize. The synthesized text is to facilitate the application of the MLI but ...