THE NEW DOUBLE TAX AVOIDANCE TREATY WITH AUSTRIA
The new Double Tax Avoidance Treaty with Austria came into force as of 3 February 2011.
The Treaty applies to taxation at source of profits made on and after 1 January 2012. Concerning other types of taxes, the Treaty is applicable as of 1 January 2011.
In contrast with the old treaty, the new Double Tax Avoidance Treaty with Austria entirely follows the structure of the Tax Convention Model...