1.1 General Remarks and Definitions
Austria and the Slovak Republic have not entered into a double taxation treaty with respect to taxes on income and capital, but agreed by exchange of notes on the continuing effectiveness as of 1 January 1995 of the double taxation treaty between Austria and the former Czechoslovak Socialist Republic („DTT Austria/CSSR“) which had been signed on 7 March 1978 and entered into force on 12 February 1979. Thereby it was agreed that all terms used in the treaty which refer to the CSSR shall be exchanged by the respective referral to the Slovak Republic.
