Austria's National Council Approves Pending Protocol to Tax Treaty with Uzbekistan

On 7 July 2026, Austria's National Council (lower house of parliament) approved the pending protocol to the 2000 income and capital tax treaty with Uzbekistan. The protocol, signed 7 May 2026, includes the following changes:

• The preamble is replaced in line with BEPS standards;
• Paragraph 3 of Article 4 (Resident) is replaced, providing that if a person other than an individual is considered a resident of both Contracting States, the competent authorities of the Contracting States will determ…