Übereinkommen über die gegenseitige Amtshilfe in Steuersachen in der Fassung des am 1. Juni 2011 in Kraft getretenen Protokolls

193.

Der Nationalrat hat beschlossen:

Der Abschluss des gegenständlichen Staatsvertrages wird gemäß Art. 50 Abs. 1 Z 1 B-VG genehmigt.

Übereinkommen über die gegenseitige Amtshilfe in Steuersachen in der Fassung des am 1. Juni 2011 in Kraft getretenen Protokolls

[Übereinkommen in deutschsprachiger Übersetzung, siehe Anlagen]

[Übereinkommen in englischer Sprachfassung, siehe Anlagen]

[Übereinkommen in französischer Sprachfassung, siehe Anlagen]

Die vom Bundespräsidenten unterzeichnete und vom Bundeskanzler gegengezeichnete Ratifikationsurkunde wurde am 28. August 2014 beim Generalsekretär der OECD hinterlegt; das Übereinkommen in der Fassung des Protokolls tritt gemäß seinem Art. 28 Abs. 3 für Österreich mit 1. Dezember 2014 in Kraft.

Anlässlich der Hinterlegung ihrer Ratifikationsurkunde hat die Republik Österreich nachstehende Vorbehalte erklärt und Erklärungen abgegeben:

Reservations of the Republic of Austria

Pursuant to paragraph 1.a of Article 30 of the Convention, the Republic of Austria reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of the following categories listed in sub-paragraph b of paragraph 1 of Article 2:

i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;
ii. compulsory social security contributions payable to general government or to social security institutions established under public law;
iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:
A. estate, inheritance or gift taxes,
B. taxes on immovable property,
D. specific taxes on goods and services such as excise taxes,
E. taxes on the use or ownership of motor vehicles,
F. taxes on the use or ownership of movable property other than motor vehicles,
G. any other taxes;
iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.

Pursuant to paragraph 1.b of Article 30 of the Convention, the Republic of Austria reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes listed in paragraph 1 of Article 2.

Pursuant to paragraph 1.c of Article 30 of the Convention, the Republic of Austria reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of the Republic of Austria.

Pursuant to paragraph 1.d of Article 30 of the Convention, the Republic of Austria reserves the right not to provide assistance in the service of documents for the taxes listed in the reservation made pursuant to paragraph 1.a of Article 30 of the Convention.

Pursuant to paragraph 1.f of Article 30 of the Convention the Republic of Austria reserves the right to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party.

Declarations of the Republic of Austria

ANNEX A ? Taxes to which the Convention shall apply

sub-paragraph a.i of paragraph 1 of Article 2:

- income tax (Einkommensteuer)
- corporation tax (Körperschaftsteuer)

sub-paragraph b.iii.C of paragraph 1 of Article 2:

- value-added tax
...

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