The protocol to the 2001 income and capital tax treaty between Austria and Belarus will enter into force on 1 October 2015. The protocol, signed 24 November 2014, is the first to amend the treaty. It updates the competent authority for Belarus and replaces Article 26 (Exchange of Information), bringing it in line with the OECD standard for information exchange. It will apply for tax periods beginning on or after 1 January 2016.