In a recent announcement, Austria revealed that it has approved 12 double taxation agreements (DTAs) in accordance with the OECD Model Convention, and aims to be removed from the OECD’s "gray" list of uncooperative countries ahead of the forthcoming G20 meeting on September 24.
DTAs have already been signed with Bahrain, Luxemburg, Switzerland, and the Netherlands. Each agreement provides for administrative assistance in tax matters under Article 26 of the Convention.
In addition to those already signed, eight further DTAs (with Belgium, the UK, Monaco, Denmark, San Marino, St Vincent, Singapore, and Norway) have been negotiated and approved by Austria’s Council of Ministers.
Once these DTAs have been signed, Austria will have fulfilled the OECD’s requirement to conclude 12 Tax Information Exchange Agreements (TIEAs), and will then be removed from the gray list.
It has also emerged that Austria is currently negotiating a further DTA with Gibraltar, and the agreement is due to be approved by the Council of Ministers shortly.
A comprehensive report in our Intelligence Report series, examining in depth the situation of offshore transparency and secrecy in a number of the most prominent jurisdictions, is available in the Lowtax Library at http://www.lowtaxlibrary.com/asp/subs_reports.asp and a description of the report can be seen at http://www.lowtaxlibrary.com/asp/description_report2.asp
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