The tax treaty between the Czech Republic and Austria – signed on June 8th, 2006, and amended by the protocol signed on March 9th, 2012 – is a covered tax agreement of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) signed by both states on June 7th, 2017. Both states were in principle only prepared to fulfill the minimum standard in their tax treaty policy concerning BEPS-related measures when applying the MLI. Thus the changes in the tax treaty triggered by the application of the MLI are limited to the new text of the Preamble and the adoption of Art 7 para 1 MLI (principal purposes test provision).
