Kundmachung der Bundeskanzlerin betreffend den Geltungsbereich des Mehrseitigen Übereinkommens zur Umsetzung steuerabkommensbezogener Maßnahmen zur Verhinderung der Gewinnverkürzung und Gewinnverlagerung
93. Kundmachung der Bundeskanzlerin 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 und Gebiete 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. 21/2019) ratifiziert oder angenommen:
| Staaten oder Gebiete: | Datum des Inkrafttretensgemäß Art. 34 Abs. 2: |
| Curaçao1 | 1. Juli 2019 |
| Finnland1 | 1. Juni 2019 |
| Georgien1 | 1. Juli 2019 |
| Luxemburg1 | 1. August 2019 |
| Niederlande1(für den europäischen und den karibischen Teil der Niederlande [Bonaire, Sint Eustatius und Saba]) | 1. Juli 2019 |
| Vereinigte Arabische |
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