The Austrian Federal Ministry of Finance March 27 posted online a synthesized text, in English, of the 2010 DTA and 2012 protocol with Hong Kong and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Sept. 1, 2022. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes and all other taxes in Austria; 2) April 1, 2023, for withholding taxes in Hong Kong; and 3) April 1, 2024, for all other taxes in Hong Kong. The synthesized text is to facilitate the application of the MLI ...
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