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Austria Confirms Entry into Force of Protocol to Tax Treaty with Belarus — Orbitax Tax News & Alerts

The Austrian Ministry for European and International Affairs has published an update confirming that the amending protocol to the 2001 Austria-Belarus tax treaty entered into force on 1 October 2015. The protocol, signed 24 November 2014, is the first to amend the treaty and applies from 1 January 2016. It updates the competent authority for Belarus and replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange.