HMRC has added details of the UK/Austria double taxation convention Competent authority agreement for relief at source which is yet to be signed, to its international treaty collection. The mutual agreement applies similar administrative rules for the exemption from Austrian dividend withholding tax as under the Parent Subsidiary Directive (Council Directive 2011/96/EU) even after the end of the Brexit transition period.
HMRC has added details of the UK/Austria double taxation convention Competent authority agreement for relief at source which is yet to be signed, to its international treaty collection. The mutual agreement applies similar administrative rules for the exemption from Austrian dividend withholding tax as under the Parent Subsidiary Directive (Council Directive 2011/96/EU) even after the end of the Brexit transition period.
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