On 1 June 2017, Austria's Federal Council (Bundesrat) approved the ratification of the amending protocol to the 1999 income tax treaty with India. The protocol, signed 6 February 2017, makes the following amendments:

• Replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard;
• Adds Article 26A (Assistance in the Collection of Taxes); and
• Adds a new paragraph to the…