To ensure economic growth, a country must attract investment, technology, and science from all over the world. A key factor in the search for trade and economic partners in new markets is the legal framework. From a business perspective, an efficient network of tax treaties is geared towards the needs of companies operating across borders. The planning for this must be long-term, as it takes several years before a tax treaty is applicable. In practice, Austrian companies demand the legal protection of a new or the revision of an existing tax treaty if they have already entered the foreign market and are already operating successfully there. It is therefore important that the tax treaty network is evaluated at regular intervals (currently every ten years) and that long-term planning of renegotiations and revisions of tax treaties take place.