UK HMRC has published a competent authority agreement signed with Austria regarding the issuance of tax residency certificates under the 1969 Austria-UK tax treaty, which are needed to claim treaty benefits. The agreement was signed by the UK on 3 August 2020 and by Austria on 4 August 2020. Due to the COVID-19 Pandemic, HMRC officers certifying claims are not physically present in HMRC offices and are unable to physically stamp and sign claim forms as normally required. Therefore, to ensure that benefits remain available in a timely fashion, the agreement provides that HMRC will provide a Certificate of Residence...