U.S. and Austria Agree on Tax Treatment of Certain Scholarships

Notice: Historical Content
This is an archival or historical document and may not reflect current law, policies or procedures.

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.

Links:

  • U.S.-Austria Competent Authority Agreement (PDF 10K)

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