Many countries, including Austria and Slovakia, have ratified the Multilateral Instrument (MLI). As a result, some provisions of existing tax treaties were revised. The bilateral tax treaty between Austria and Slovakia entered into force in 1979 and it is based on the 1963 OECD Model Convention. The most significant impact of the MLI on this tax treaty is the modification of the method article. Other modifications have more of a symbolic character and little or no material impact.
