U.S. and Austria Agree on Tax Treatment of Certain Scholarships
IR-2005-20, March 1, 2005
WASHINGTON — The Competent Authorities of Austria and the United States have reached a mutual agreement on the taxation of certain scholarships under Article 20 (Students and Trainees) and Article 21 (Other Income) of the U.S.-Austria income tax treaty.
The agreement constitutes a Mutual Agreement in accordance with the Income Tax Treaty Between Austria and the United States. The Treaty entered into force on Feb. 1, 1998.
U.S.-Austria Competent Authority Agreement (PDF 10K)