Amending Protocol to Tax Treaty between Austria and the UAE Entering into Force

The amending protocol to the 2003 income tax treaty between Austria and the United Arab Emirates enters into force on 1 March 2023. The protocol, signed 1 July 2021, is the first to amend the treaty and includes the following main changes:

• The preamble is replaced in line with OECD BEPS standards;
• Article 4 (Resident) is updated with regard to the meaning of the term "resident of a Contracting State" in Austria, which means any person who, under the laws of Austria, is liable to tax therein …