On 16 May 2024, Austria published amendments to Articles 11 (Interest) and 12 (Royalties) of the 2012 tax treaty with Chile. The amendments are made due to the activation of the MFN clause in the final protocol to the treaty. As previously reported, the MFN clause was activated with effect from 1 January 2017 as a result of Chile's 2016 tax treaty with Japan. The amendments are made to the second paragraphs of both articles and are provided in German, English, and Spanish.
Interest Income…