The amending protocol to the 2003 income tax treaty between Austria and the United Arab Emirates enters into force on 1 March 2023. The protocol, signed 1 July 2021, is the first to amend the treaty and includes the following main changes:

• The preamble is replaced in line with OECD BEPS standards;
• Article 4 (Resident) is updated with regard to the meaning of the term "resident of a Contracting…