Competent authority agreement between the competent authority of the Republic of Austria and the competent authority of the Republic of Italy concerning the interpretation and application of the Convention between the Republic of Austria and the...Competent Authority Agreement • June 26th, 2020
Contract Type FiledJune 26th, 2020The competent authority of the Republic of Austria and the competent authority of the Republic of Italy, desiring to minimize the negative tax consequences of the Covid-19 pandemic and in particular the burden of cross-border workers, have concluded the following competent authority agreement according to Article 25 paragraph 3 of the Convention between the Republic of Austria and the Republic of Italy for the avoidance of double taxation and the prevention of tax evasion and avoidance with respect to taxes on income and on capital, signed in Vienna on the 29th June 1981 as amended by the Protocol signed in Vienna on the 25th November 1987 (“the Convention”) with respect to the interpretation and application of Article 15 paragraph 4 of the Convention: