The Austrian Official Gazette Sept. 1 published a synthesized text, in English and German, of the 2008 DTA and protocol with Vietnam and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Sept. 1, 2023. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes; and 2) taxable periods beginning on or after Jan. 1, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Austria, Government Legal Database, 09/01/25]
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