According to an update from UK HMRC, the competent authority agreement regarding the issuance of tax residency certificates under the 1969 Austria-UK tax treaty, which are needed to claim treaty benefits, has been extended to 30 September 2021. The agreement was originally signed by the UK on 3 August 2020 and by Austria on 4 August 2020 to ensure that benefits remain available in a timely fashion in light of the impacts of the COVID-19 pandemic. Due to limitations on the ability of HMRC officers to physically stamp and sign claim forms as normally required, the agreement provides that residence...