1.1 General Remarks and Definitions
The double taxation treaty with respect to taxes on income and on capital in place between the Republic of Austria and Romania („DTT Austria/Romania“) entered into force on 1 February 2006. At the moment of signing the treaty the parties also agreed to a bilateral protocol which forms an integral part of the treaty („Protocol“). The current treaty replaces the one that entered into force in 1979 concluded between the Republic of Austria and the Socialist Republic of Romania („DTT Austria/Romania 1979“).
