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…