Austria has 91 tax agreements in force, as reported in its response to the Peer Review questionnaire. Eleven of those agreements, the agreements with France, Israel, Japan, Kosovo*, Liechtenstein, Lithuania, Poland, Serbia, the Slovak Republic, Slovenia, and the United Kingdom, comply with the minimum standard.

Austria signed the MLI in 2017 and deposited its instrument of ratification on 22 September 2017, listing 38 tax agreements. The MLI entered into force for Austria on 1 July 2018.

Austria is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.2 Other agreements listed under the MLI are expected to become compliant with the minimum standard by the end of 2019.

Austria indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreement with Korea.

No jurisdiction has raised any concerns about their agreements with Austria.


← 1. 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).

← 2. Austria made a reservation under Article 35(3) of the MLI (Entry into Effect).

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