Singapore and Austria exchanged notes with regard to the interpretation of Article 25 (Exchange of Information) in their standing Agreement for the avoidance of double taxation (DTA) in October 2012. The Exchange of Notes amends the information that must be provided by the relevant competent authorities in an exchange of information request under the DTA. It clarifies that the interpretation of Article 25 by both countries is in accordance with the internationally agreed Standard.

The full text of the Second Protocol is available here (PDF, 60KB). It will come into effect upon ratification by both countries.

Ministry of Finance