UK HMRC has published the synthesized text of the 1976 tax treaty with Ireland as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications (MLI positions) provided by the United Kingdom and Ireland on the date of deposit of their MLI ratification instruments. The authentic legal texts of the respective treaties and the MLI take precede…