DT2750 - Double Taxation Relief Manual: Guidance by country: Austria: Agreements in force
Title: Convention between the United Kingdom of Great Britain and Northern Ireland and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Signed: 30 April 1968
Statutory Instrument number: SI 1970 No. 1947 as amended by SI 1979 No. 117, SI 1994 No. 768 and SI 2010 No. 2688
Entered into force: 13 November 1970
Has effect:
- in Austria from the taxable year beginning 1 January 1969
- in the UK, in respect of income tax and capital gains tax, from 1969-70; in respect of corporation tax, from the financial year 1969
Protocol SI 1979 No. 117, amending certain provisions relating to dividends, entered into force on 30 December 1978 and has effect in respect of dividends paid on or after 6 April 1973.
Protocol SI 1994 No. 768, amending Article 17 concerning entertainers and sportspersons, entered into force on 1 December 1994 and has effect for tax years beginning on or after 1 January 1994.
Protocol SI 2010 No. 2688, amending Article 28 concerning exchange of information entered into force on 19 November 2010 and has effect for tax years beginning on or after 1 January 2011.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/austria-tax-treaties