The Austrian fiscal administration has drafted an International Double Taxation Act (IDTA). This draft law, once in force, shall provide a remedy against double taxation towards territories, which are not recognized as sovereign states. Apart from the network of more than 70 tax treaties, there are two possibilities to gain unilateral relief from double taxation under Austrian law: -   A unilateral decree issued by the Austrian Ministry of Finance (also called "global tax treaty") concerns double taxation in the relation to countries with which Austria has not concluded a tax treaty. If the taxpayer complies with the requirements of...