The Resource Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk

Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk

Label
Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk
Title
Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk
Creator
Subject
Language
eng
Summary
On 7 June 2017, the MLI was signed by 68 states including Austria. This article provides an overview of the reservations and notifications made by Austria. Austria has accepted the methods for the avoidance of double taxation, the changes of the preamble, the Principal Purpose Test, the provisions on PEs in third states, the modification of the MAP procedure and the inclusion of an arbitration clause. With respect to the artificial avoidance of the PE status, only part of article 13 of the MLI is accepted. Austria, inter alia, did not approve the provisions on hybrid mismatches, treaty abuse with respect to dividend transactions and most of the provisions on the artificial avoidance of the PE status. In an annex the amendments of the tax treaties required from the Austrian choices are explained
Citation source
In: Österreichische Steuerzeitung. - Wien. - Vol. 70 (2017), no. 15 ; p. 393-399
http://library.link/vocab/creatorName
  • Jirousek, H
  • Zöhrer, C
  • Dziwiński, K
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • MLI
  • tax treaty
  • avoidance of double taxation
  • principal purpose test
  • PE
  • hybrid mismatch
  • treaty abuse
  • dividend
  • MAP
Label
Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk
Instantiates
Publication
Label
Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk
Publication

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