Verordnung des Bundesministers für Finanzen über die Vermeidung einer Doppelbesteuerung im Verhältnis zum Gebiet, das dem vom Finanzministerium, Taipeh, angewendeten Steuerrecht unterliegt
385. Verordnung des Bundesministers für Finanzen über die Vermeidung einer Doppelbesteuerung im Verhältnis zum Gebiet, das dem vom Finanzministerium, Taipeh, angewendeten Steuerrecht unterliegt
Auf Grund des § 1 des Bundesgesetzes über die Vermeidung einer Doppelbesteuerung im Verhältnis zu Gebieten ohne Völkerrechtssubjektivität (Doppelbesteuerungsgesetz ? DBG), BGBl. I Nr. 69/2010, wird im Einvernehmen mit dem Bundesminister für Europa, Integration und Äußeres und dem Hauptausschuss des Nationalrats verordnet:
§ 1. Bei in Österreich oder im Gebiet, das dem vom Finanzministerium, Taipeh, angewendeten Steuerrecht unterliegt, ansässigen Personen wird, je nach Lage des Falles, eine Doppelbesteuerung nach Maßgabe des am 12. Juli 2014 in Wien unterzeichneten Abkommens zwischen dem Österreich Büro in Taipeh und dem Taipeh Wirtschafts- und Kulturbüro in Österreich zur Vermeidung der Doppelbesteuerung und zur Verhinderung der Steuerumgehung auf dem Gebiete der Steuern vom Einkommen beseitigt. Das Abkommen ist in seiner deutschen Textfassung als Anlage 1 zu dieser Verordnung, in seiner englischen Textfassung als Anlage 2 zu dieser Verordnung und in seiner chinesischen...
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