Double Taxation Relief Manual: Guidance by country: Austria: Agreements
The comprehensive agreement (SI1970/1947) has effect
- In the United Kingdom for
i) Income Tax and Capital Gains Tax from 1969-70;
ii) Corporation Tax from the financial year 1969.
- In Austria from the taxable year beginning 1 January 1969.
A protocol (SI1979/117), amending certain provisions relating to dividends, entered into force on 30 December 1978 and has effect in respect of dividends paid on or after 6 April 1973.
A protocol (SI1994/768), amending Article 17 concerning entertainers and sportsmen, entered into force on 1 December 1994 and has effect for tax years beginning on or after 1 January 1994. See DT2758.
A protocol (SI2010/2688), amending Article 28 concerning exchange of information entered into force on 19 November 2010 and has effect for tax years beginning on or after 1 January 2011.
If using the HMRC Intranet, the agreements can be viewed through the ‘New treaties/protocols in force’ link on the sidebar.
On the HMRC website, searching for ‘Treaties in force Austria’ will provide a link to the agreement.