Austria's National Council approved the protocol amending the 2000 income and capital tax treaty with Uzbekistan on 7 July 2026, following its signing by officials from both countries on 7 May 2026 during bilateral discussions.
Austria’s National Council approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 7 July 2026.
The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for non-individuals, and updates the definition of dividends under Article 10.
It also replaces Article 26 (Exchange of Information) to reflect OECD standards and introduces Article 26.1 on Assistance in the Collection of Taxes.
In addition, the protocol adds Article 27.1 (Entitlement to Benefits), incorporating a principal purpose test to deny treaty benefits where obtaining those benefits was one of the principal purposes of an arrangement or transaction, unless consistent with the treaty’s object and purpose.
Earlier, Austria’s Federal Ministry of European and International Affairs announced that Austria and Uzbekistan signed an amending protocol to the 2000 income and capital tax treaty on 7 May 2026.
