On 6 April 2016, the Russian government approved the signing of a protocol to the 2000 income and capital tax treaty with Austria. The protocol will be the first to amend the treaty and will reportedly update Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange and add a new limitation on benefits article.
The protocol must be finalized, signed and ratified before entering into force.
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