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New Tax Convention with Austria will Enter into Force

September 28, 2018

Ministry of Finance

New Tax Convention with Austria will Enter into Force

[Provisional translation]

1.  On September 27, the exchange of diplomatic notes between the Government of Japan and the Government of the Republic of Austria for entry into force of the Convention between Japan and the Republic of Austria for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (signed on January 30, 2017) took place in Vienna.

2.  This Convention, accordingly, will enter into force on October 27, 2018 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:

 (a)  with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after
   January 1, 2019; and
 (b)  with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2019.
 (c)  The provisions concerning the assistance in the collection of taxes have effect from
   October 27, 2018, without regard to the date on which the taxes are levied or the taxable year to which the
   taxes relate.


【Reference】 Texts and Outline of the Convention