The protocol to the 1969 Austria-Liechtenstein income and capital tax treaty and the protocol to the 2013 Austria-Liechtenstein withholding tax agreement entered into force on 1 January 2017. The protocol to the 1969 treaty was signed on 15 September 2016 and is the second to amend the treaty. The protocol: Replaces the Title and Preamble of the treaty; Amends Article 19 (Government Service); Replaces Article 25 (Mutual Agreement Procedure); Adds Article 26A (Entitlement to Benefits), which includes that a benefit under the treaty will not be granted in respect of an item of income or capital if it is reasonable...