# The Double Taxation Relief and International Tax Enforcement (Austria) Order 2018, Article 2: Double taxation and international enforcement arrangements to have effect


It is declared that—
(a) the arrangements specified in the Schedule have been made with the Republic of Austria—
(i) with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of the Republic of Austria, and
(ii) for the purpose of assisting international tax enforcement; and
(b) it is expedient that those arrangements should have effect.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111175828/article/2 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-austria-order-2018/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.