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New UK/Austria treaty in force

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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:

  • 6 April 2019 for income tax and capital gains; and
  • 1 April 2019 for corporation tax.

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

Issue: 1436
Categories: News