France Publishes Synthesized Text of Tax Treaty with Iceland as Impacted by the BEPS MLI
The French General Directorate of Public Finance has published the synthesized text of the 1990 income tax treaty with Iceland as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text is not a substitute for the respective authentic texts of the treaty and the MLI, which remain the only applicable legal instr…
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