The protocol to the 1969 Austria-Liechtenstein income and capital tax treaty and the protocol to the 2013 Austria-Liechtenstein withholding tax agreement entered into force on 1 January 2017.
The protocol to the 1969 treaty was signed on 15 September 2016 and is the second to amend the treaty. The protocol:
- Replaces the Title and Preamble of the treaty;
- Amends Article 19 (Government Service);
- Replaces Article 25 (Mutual Agreement Procedure);
- Adds Article 26A (Entitlement to Benefits), which…