UK Extends Competent Authority Agreement with Austria on Tax Residence Certificates

According to an update from UK HMRC, the competent authority agreement regarding the issuance of tax residency certificates under the 1969 Austria-UK tax treaty, which are needed to claim treaty benefits, has been extended to 30 September 2021. The agreement was originally signed by the UK on 3 August 2020 and by Austria on 4 August 2020 to ensure that benefits remain available in a timely fashion in light of the impacts of the COVID-19 pandemic. Due to limitations on the ability of HMRC off…