Austria
A. Progress in the implementation of the minimum standard
Austria has 89 tax agreements in force, as reported in its response to the Peer Review questionnaire1. Forty of those agreements comply with the minimum standard.2
Austria signed the MLI in 2017 and deposited its instrument of ratification on 22 September 2017. The MLI entered into force for Austria on 1 July 2018. On 28 August 2023, Austria made an additional notification to expand its list of agreements to be covered under the MLI. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.3
Austria has not listed its agreements with Australia, Bahrain, Brazil, Indonesia, Kuwait, New Zealand, Qatar, Sweden, the United States and Uzbekistan, but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in those agreements as well as in the agreements with Germany and Switzerland.
Austria is implementing the minimum standard through the inclusion of the preamble statement and the PPT. 4
B. Conclusion
No jurisdiction has raised any concerns about their agreements with Austria.
Australia, Bahrain, and New Zealand have listed their agreements with Austria under the MLI, which amount to requests to implement the minimum standard in those agreements.
← 1. Austria indicated in its response that the agreement with Chinese Taipei* is an Arrangement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income between the Austrian Chamber of Commerce and the Taipei Chamber of Commerce.
← 2. Austria has also concluded an agreement with Argentina, which, once it enters into force, will comply with the minimum standard.
← 3. Austria has made a reservation under Article 35(3) of the MLI (Entry into Effect).
← 4. For its agreements listed under the MLI, Austria is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). In the case of the agreement concluded with Japan, Austria has supplemented the PPT with an LOB.