DT2750 - Double Taxation Relief Manual: Guidance by country: Austria: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains.
Signed: 23 October 2018
Statutory Instrument number: SI 2019 No. 255
Entered into force: 01 March 2019
Has effect:
in Austria from 01 January 2020
in the UK, in respect ofincome tax and capital gains tax, from 6 April 2019; in respect of corporation tax, from 1 April 2019
A previous agreement SI 1970 No. 1947, as amended by SI 1979 No. 117, SI 1994 No. 768 and SI 2010 No. 2688 applied until the dates from which the above convention had effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/austria-tax-treaties