The new UK/Austria double taxation agreement, signed in October 2018, entered into force on 1 March 2019. The new agreement replaces the 1969 double taxation convention between the two countries.
In the UK, the convention is effective from:
In Austria, it has effect from 1 January 2020.
The provisions of art 23 (mutual agreement procedure) and art 25 (exchange of information) have effect in both countries from 1 March 2019 regardless of the taxable or chargeable period to which the matter refers. See bit.ly/2OODHQg.
The new UK/Austria double taxation agreement, signed in October 2018, entered into force on 1 March 2019. The new agreement replaces the 1969 double taxation convention between the two countries.
In the UK, the convention is effective from:
In Austria, it has effect from 1 January 2020.
The provisions of art 23 (mutual agreement procedure) and art 25 (exchange of information) have effect in both countries from 1 March 2019 regardless of the taxable or chargeable period to which the matter refers. See bit.ly/2OODHQg.