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of <h1>Austria-India Protocol Updates Double Taxation Agreement: Clarifies Property Income, Capital Gains, and Enhances Tax Information Exchange</h1> The Protocol between Austria and India modifies their Double Taxation Avoidance Agreement to clarify taxation on income from immovable property and capital gains. It establishes that head office expense deductions in India should not be less than those allowed under Indian law at the Convention's entry. The Protocol allows Austria to tax partnership profits and permits different tax rates on permanent establishments, with a cap on the rate difference. It revises Article 26 to enhance information exchange for tax purposes and introduces Article 26A for mutual tax collection assistance, ensuring tax benefits are not misused. The Protocol entered into force on May 1, 2020.
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