ARTICLE 27

U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Application of the Convention

Nothing in this Agreement shall be construed so as to preclude either Contracting State from applying any withholding tax system according to its domestic laws. However, if the Agreement provides for an exemption from or a reduction of tax, the amount withheld in excess of the limitations prescribed by the Agreement shall be refunded upon request of the taxpayer entitled to the relief in question.

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▸Contents — U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf

U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf

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