Kundmachung der Bundesministerin für EU und Verfassung betreffend den Geltungsbereich des Mehrseitigen Übereinkommens zur Umsetzung steuerabkommensbezogener Maßnahmen zur Verhinderung der Gewinnverkürzung und Gewinnverlagerung
164. Kundmachung der Bundesministerin für EU und Verfassung betreffend den Geltungsbereich des Mehrseitigen Übereinkommens zur Umsetzung steuerabkommensbezogener Maßnahmen zur Verhinderung der Gewinnverkürzung und Gewinnverlagerung
Nach Mitteilungen des Generalsekretärs der Organisation für wirtschaftliche Zusammenarbeit und Entwicklung (OECD) haben folgende weitere Staaten das Mehrseitige Übereinkommen zur Umsetzung steuerabkommensbezogener Maßnahmen zur Verhinderung der Gewinnverkürzung und Gewinnverlagerung (BGBl. III Nr. 93/2018, letzte Kundmachung des Geltungsbereichs BGBl. III Nr. 74/2020) ratifiziert:
Staaten: | Datum des Inkrafttretens gemäß Art. 34 Abs. 2: |
Albanien1 | 1. Jänner 2021 |
Bosnien und Herzegowina1 | 1. Jänner 2021 |
Costa Rica1 | 1. Jänner 2021 |
Jordanien1 | 1. Jänner 2021 |
Kasachstan1 | 1. Oktober 2020 |
Oman1 | 1. November 2020 |
Weiters hat Japan2 am 22. Juli 2020 gegenüber dem Generalsekretär der OECD Folgendes notifiziert:
a) | Gemäß Art. 29 Abs. 5 des Mehrseitigen Übereinkommens erweitert Japan die Liste der nach Art. 2 Abs. 1 lit. a Z ii notifizierten Abkommen; und |
b) | Gemäß Art. 29 Abs. 5 des Mehrseitigen Übereinkommens nimmt Japan zusätzliche Notifikationen nach Art. 4 Abs. 4, Art. 6 Abs. 5 und 6, Art. 7 Abs. 17 lit. a, Art. 9 Abs. 7, Art. 12 Abs. 5 und 6, Art. 13 Abs. 7, Art. 16 Abs. 6 lit. a und b Z ii und Art. 17 Abs. 4 vor.1 |
Frankreich3 hat am 22. September 2020 gegenüber dem Generalsekretär der OECD Folgendes notifiziert:
a) | Gemäß Art. 29 Abs. 5 des Mehrseitigen Übereinkommens erweitert Frankreich die Liste der nach Art. 2 Abs. 1 lit. a Z ii notifizierten Abkommen; und |
b) |
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