The amending protocol to the 2006 income and capital tax treaty between Austria and New Zealand entered into force on 29 August 2024. The protocol, signed 12 September 2023, is the first to amend the treaty and includes the following main changes: The title and preamble are replaced in line with BEPS standards; Article 4 (Resident) is updated with the addition of the provision that if a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its...