Austria Gazettes Synthesized Text of DTA, Protocol With Malaysia in English, German

The Austrian Official Gazette Sept. 1 published a synthesized text, in English and German, of the 1989 DTA and protocol with Malaysia and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force June 1, 2021. 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 Malaysia. The synthesized text is to facilitate the application of the ...