Kundmachung der Bundesministerin für EU und Verfassung betreffend den Geltungsbereich des Mehrseitigen Übereinkommens zur Umsetzung steuerabkommensbezogener Maßnahmen zur Verhinderung der Gewinnverkürzung und Gewinnverlagerung
78. 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. 34/2022) ratifiziert: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 Bundesgesetzblatt Teil 3, Nr. 93 aus 2018,, letzte Kundmachung des Geltungsbereichs Bundesgesetzblatt Teil 3, Nr. 34 aus 2022,) ratifiziert:
| Staaten: | Datum des Inkrafttretensgemäß Art. 34 Abs. 2:gemäß Artikel 34, Absatz 2 :, |
| Belize1 | 1. August 2022 |
| Kamerun1 | 1. August 2022 |
| Senegal1 | 1. September 2022 |
| Thailand1 | 1. Juli 2022 |
Weiters hat Japan2 am 21. April 2022 gegenüber dem Generalsekretär der OECD Folgendes notifiziert:
a)Litera aGemäß Art. 29 Abs. 5 des Mehrseitigen Übereinkommens erweitert Japan die Liste der nach Art. 2 Abs. 1 lit. a Z ii notifizierten Abkommen; undGemäß Artikel 29, Absatz 5, des Mehrseitigen Übereinkommens erweitert Japan die Liste der nach Artikel 2, Absatz eins, Litera a, Z ii notifizierten Abkommen; undb)Litera bGemäß Art. 29 Abs. 5 des Mehrseitigen Übereinkommens nimmt...
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