Austria has published a mutual agreement signed with Switzerland to establish the mode of application of the arbitration process provided for in paragraph 5 of Article 25 (Mutual Agreement Procedure) of the 1974 income and capital tax treaty between the two countries. The agreement covers requests for submission of a case to arbitration, the time for submission of the case to arbitration, the selection and appointment of arbitrators, the arbitration process, and other aspects of arbitration. The MoU was signed by Austria on 23 October 2020 and by Switzerland on 3 November 2020 and is effective from the latter date...