The Double Taxation Relief and International Tax Enforcement (Austria) Order 2010
The Schedule to this Order contains two Protocols (“the Protocols”) which further amend a convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (“the Convention”). The Convention was scheduled to the Double Taxation Relief (Taxes on Income) (Austria) Order 1969 (S.I. 1970/1947) and previously amended by the arrangements scheduled to the Double Taxation Relief (Taxes on Income) (Austria) Order 1979 (S.I. 1979/117) and the Double Taxation Relief (Taxes on Income) (Austria) Order 1994 (S.I. 1994/768). This Order brings the Protocols into effect.