Austria has 90 tax agreements in force, as reported in its response to the Peer Review questionnaire1. Twenty-six of those agreements comply with the minimum standard.
Austria signed the MLI in 2017 and deposited its instrument of ratification on 22 September 2017, listing 37 of its agreements in force at that time. The MLI entered into force for Austria on 1 July 2018. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.2
Austria has not listed its agreement with Albania, Argentina, Armenia, Australia, Bahrain, Barbados, Belarus, Belize, Bosnia-Herzegovina, Brazil, Denmark, Egypt, Georgia, Iceland, Indonesia, Kazakhstan, Korea, Malaysia, Mongolia, Montenegro, Morocco, New Zealand, North Macedonia, Norway, Qatar, San Marino, Saudi Arabia, Sweden, Thailand, Tunisia, Ukraine, the United Arab Emirates, and Viet Nam under the MLI. These agreements will therefore not, at this stage, be modified by the MLI. Albania, Armenia, Australia, Bahrain, Barbados, Belize, Bosnia-Herzegovina, Denmark, Egypt, Kazakhstan, Malaysia, Morocco, New Zealand, North Macedonia, San Marino, Saudi Arabia, Tunisia, Ukraine and the United Arab Emirates have listed their agreements with Austria under the MLI.
Austria has signed a bilateral complying instrument with respect to its agreements with Argentina3 and Ukraine4.
Austria further indicated that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Australia, Bahrain, Brazil, Indonesia, Korea5, Kuwait*, New Zealand, Norway, Qatar, the United Arab Emirates, the United States and Uzbekistan*.
Austria is implementing the minimum standard through the inclusion of the preamble statement and the PPT. 6