Qatar signed an amending protocol with Austria on 3 May 2026 to update the 2010 income and capital tax treaty, aligning it with international tax standards, enhancing transparency, and revising provisions on maritime and air transport, dividends, and exchange of information.
The Qatar General Tax Authority has announced the signing of an amending protocol to the 2010 income and capital tax treaty with Austria on 3 May 2026.
Key revisions include the redrafting of Article 8 on international maritime and air transport, the revision of Article 10 on dividends to clarify the scope of eligible government entities, and the enhancement of Article 27 on the exchange of information for tax purposes, in line with international transparency and cooperation requirements.
The amendment forms part of the ongoing update of the agreement to align with the latest international tax standards, strengthen transparency, and reflect global economic developments.