The amending protocol to the 1999 income tax treaty between Austria and India was signed 6 February 2017. The protocol:

• 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 original final protocol to the treaty to clarify the application of the new Article 26 (Exchange…