On 12 September 2023, officials from Austria and New Zealand signed an amending protocol to the 2006 tax treaty between the two countries. The protocol is the first to amend the treaty and includes the following main changes:
- The title and preamble are replaced in line with BEPS standards;
- Article 4 (Resident) is updated with the addition of the provision that if a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the …