On 23 October 2018, officials from Austria and the UK signed a new income and capital tax treaty. Once in force and effective, the treaty will replace the 1969 treaty between the two countries.
Taxes Covered
The treaty covers Austrian income tax and corporation tax, and covers UK income tax, corporation tax, and capital gains tax.
Residence
If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of …