Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping
Inclusive Framework on BEPS: Action 6
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
Also available in: French
Austria
Austria has 89 tax agreements in force, as reported in its response to the Peer Review questionnaire 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.. Forty of those agreements comply with the minimum standard. Austria has also concluded an agreement with Argentina, which, once it enters into force, will comply with the minimum standard.
Also available in: French
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