Austria has published a mutual agreement signed with Switzerland to establish the mode of application of the arbitration process provided for in paragraph 5 of Article 25 (Mutual Agreement Procedure) of the 1974 income and capital tax treaty between the two countries. The agreement covers requests for submission of a case to arbitration, the time for submission of the case to arbitration, the selection and appointment of arbitrators, the arbitration process, and other aspects of arbitration.…