The new income and capital tax treaty between Austria and the UK entered into force on 1 March 2019. The treaty, signed 23 October 2018, replaces 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 the t…