1.1 General Remarks and Definitions
The double taxation treaty with respect to taxes on income and capital between the Republic of Austria and the Republic of Serbia („DTT Austria/Serbia“) was signed on 7 May 2010, entered into force on 17 December 2010 and is effective as of 1 January 2011. In addition, a protocol to the DTT Austria/Serbia was concluded („Protocol“). This Protocol has been made an integral part of the DTT Austria/Serbia. The Protocol deals with Art 7 (business profits), Art 11 (interest) and Art 27 (exchange of information) of DTT Austria/Serbia.
