Tax treaties between the UK and Austria and related documents.
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The double taxation convention entered into force on 13 November 1970 and was amended by protocols signed on 17 November 1977, 18 May 1993 and 11 September 2009.
The convention takes effect in Austria for any taxable year beginning on or after 1 January 1969.
The convention takes effect in the UK for:
- any financial year beginning on or after 1 April 1969 for Corporation Tax
- any year of assessment beginning on or after 6 April 1969 for Income Tax