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

The Austrian Official Gazette May 23 published a synthesized text, in English and German, of the 1985 DTA with Thailand and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force July 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 Thailand. The synthesized text is to facilitate the application of the MLI but ...