Austria has 89 tax agreements in force, as reported in its response to the Peer Review questionnaire1. Forty of those agreements comply with the minimum standard.2
Austria signed the MLI in 2017 and deposited its instrument of ratification on 22 September 2017. The MLI entered into force for Austria on 1 July 2018. On 28 August 2023, Austria made an additional notification to expand its list of agreements to be covered under the MLI. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.3
Austria has not listed its agreements with Australia, Bahrain, Brazil, Indonesia, Kuwait, New Zealand, Qatar, Sweden, the United States and Uzbekistan, but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in those agreements as well as in the agreements with Germany and Switzerland.
Austria is implementing the minimum standard through the inclusion of the preamble statement and the PPT. 4