{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-austria-order-2010/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-austria-order-2010/article-2.json",
  "legislation": "ukdsi/2010/9780111500231",
  "legislation_title": "The Double Taxation Relief and International Tax Enforcement (Austria) Order 2010",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-austria-order-2010",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation and international tax enforcement arrangements to have effect",
  "text": "It is declared that—\n(a) the arrangements specified in the Protocols set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Austria) Order 1970, have been made with the Government of the Republic of Austria;\n(b) the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the Republic of Austria and for the purpose of assisting international tax enforcement; and\n(c) it is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1970/1947 amended by S.I. 1979/117 and S.I. 1994/768."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2010/9780111500231/article/2",
    "retrieved_at": "2026-10-30T14:54:54.681790+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}