Austria Gazettes Synthesized Text of DTA, Protocols With Georgia in English, German

The Austrian Official Gazette April 10 published a synthesized text, in English and German, of the 2005 DTA, and 2005 and 2012 protocols with Georgia, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force July 1, 2019. The MLI applies from: 1) Jan. 1, 2026, for withholding taxes; 2) taxable periods beginning on or after Jan. 1, 2027, for all other taxes in Austria; and 3) taxable periods beginning on or after Sept. 2, 2026, for all other taxes in Georgia. The synthesized text is to facilitate ...