DT2750+ - Double Taxation Relief Manual: Contents

PARTICULAR AGREEMENTS - ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Austria

DT2750Particular agreements: Austria: main agreement
DT2751Particular agreements: Austria: Amending agreements
DT2752Particular agreements: Austria: Tax credit relief
DT2753Particular agreements: Austria: Source of income
DT2754Austria: Dividends
DT2755Particular agreements: Austria: Interest
DT2756Particular agreements: Austria: Government remuneration
DT2757Particular agreements: Austria: Students
DT2758Particular agreements: Austria: Entertainer and sportsmen
DT2759Particular agreements: Austria: Verification of payment
DT2760Particular agreements: Austria: Claims procedure
DT2761Particular agreements: Austria: Other income
DT2762DT: Austria: Underlying Tax
DT2800DT: Austria: double taxation agreement, Article 1: Personal scope
DT2801DT: Austria: double taxation agreement, Article 2: Taxes covered
DT2802DT: Austria: double taxation agreement, Article 3: General definitions
DT2803DT: Austria: double taxation agreement, Article 4: Fiscal domicile
DT2804DT: Austria: double taxation agreement, Article 5: Permanent Establishment
DT2805DT: Austria: double taxation agreement, Article 6: Income from immovable property
DT2806DT: Austria: double taxation agreement, Article 7: Business profits
DT2807DT: Austria: double taxation agreement, Article 8: Shipping and air transport
DT2808DT: Austria: double taxation agreement, Article 9: Associated enterprises
DT2809DT: Austria: double taxation agreement, Article 10: Dividends
DT2810DT: Austria: double taxation agreement, Article 11: Interest
DT2811DT: Austria: double taxation agreement, Article 12: Royalties
DT2812DT: Austria: double taxation agreement, Article 13: Capital gains
DT2813DT: Austria: double taxation agreement, Article 14 Independent personal services
DT2814DT: Austria: double taxation agreement, Article 15 Employments
DT2815DT: Austria: double taxation agreement, Article 16: Director's fees
DT2816DT: Austria: double taxation agreement, Article 17: Entertainers/athletes: Article 17 as inserted by the further agreement SI94 No 768 (see DT 2751)
DT2817DT: Austria: double taxation agreement, Article 18: Pensions
DT2818DT: Austria: double taxation agreement, Article 19: Governmental functions
DT2819DT: Austria: double taxation agreement, Article 20: Students
DT2820DT: Austria: double taxation agreement, Article 21: Teachers
DT2821DT: Austria: double taxation agreement, Article 22: Income not expressly mentioned
DT2822DT: Austria: double taxation agreement, Article 23: Adjustment of withholding tax
DT2823DT: Austria: double taxation agreement, Article 24: Elimination of double taxation
DT2824DT: Austria: double taxation agreement, Article 25: Personal allowances
DT2825DT: Austria: double taxation agreement, Article 26: Non- discrimination
DT2826DT: Austria: double taxation agreement, Article 27: Mutual agreement procedure
DT2827DT: Austria: double taxation agreement, Article 28: Exchange of information
DT2828DT: Austria: double taxation agreement, Article 29: Territorial extension
DT2829DT: Austria: double taxation agreement, Article 30: Entry into force
DT2830DT: Austria: double taxation agreement, Article 31: Termination