Austria MOF Posts Synthesized Text of DTA, Protocol With Croatia in English, German

Sept. 16, 2021, 5:00 AM

The Austrian Federal Ministry of Finance Sept. 14 posted online a synthesized text, in English and German, of the 2000 DTA and protocol with Croatia and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force June 1. The MLI applies from: 1) Jan. 1, 2022, for withholding taxes; 2) Jan.1, 2022, for all other taxes in Austria; and 3) Dec. 1 for all other taxes in Croatia. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Austria, Federal Ministry of ...

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