UK Ratifies Pending Tax Treaty with Austria

The UK has published the Double Taxation Relief and International Tax Enforcement (Austria) Order 2019, which was made on 13 February 2019 and provides for the ratification of the pending income and capital tax treaty with Austria. The treaty, signed 23 October 2018 ({News-2018-10-26/T/2-previous coverage}), will enter into force once the ratification instruments are exchanged and, once in force and effective, will replace the 1969 tax treaty between the two countries.