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of <h1>India-Austria Tax Treaty Updated to Prevent Evasion and Base Erosion with 2019 MLI Provisions Effective 2020</h1> The synthesized text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and the Convention between India and Austria for Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to taxes on income. It details modifications made by the MLI to the original 1999 Convention, with the MLI ratified by Austria in 2017 and India in 2019. The MLI provisions took effect in India from April 2020 and in Austria from January 2020, concerning taxes withheld at source and other taxes from subsequent taxable periods.
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