Austria MOF Clarifies Suspension of Specific Provisions of DTA, Protocols With Belarus

The Austrian Federal Ministry of Finance June 27 posted online Letter No. 2024-0.459.298, clarifying the partial suspension of the 2001 DTA and 2001 and 2014 protocols with Belarus. The letter clarifies that: 1) the suspension covers provisions on dividends, interest, and profits from the disposal of assets; 2) the suspension doesn’t affect the remaining provisions, including the provisions on personal scope, taxes covered by the DTA, general definitions, residency, avoidance of double taxation, mutual agreement procedures, the exchange of information, permanent establishments (PEs), entry into force and termination, and protocol provisions on territorial authority, corporate profits, and exchanges of information; ...