Avoiding Double Taxation In Relation To The Area, Which Is Subject To The Ministry Of Finance, Taipei, Applied Tax Law

Original Language Title: Vermeidung einer Doppelbesteuerung im Verhältnis zum Gebiet, das dem vom Finanzministerium, Taipeh, angewendeten Steuerrecht unterliegt

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385th Ordinance of the Federal Minister for finance on the avoidance of double taxation in relation to the area, which is subject to the Ministry of finance, Taipei, applied tax law

On the basis of § 1 of the Federal Act on the prevention of double taxation in relation to areas without international legal subjectivity (double taxation law - DBG), Federal Law Gazette I no. 69/2010, will be in agreement with the Federal Minister for Europe, integration and external and decreed the main Committee of the National Council:

§ 1. When in Austria, or in the field, that which is subject to the Ministry of finance, Taipei, applied tax law, residents Office in Taipei and the Taipei of economic, depending on the case, double taxation in accordance with the agreement signed on July 12, 2014 in Vienna between the Austrian and eliminated cultural Office in Austria for the avoidance of double taxation and the prevention of tax evasion in the area of taxes on income. The agreement is connected in its English text version as annex 2 to this regulation and in its Chinese text version as annex 3 to this regulation in its German text version as annex 1 to this regulation.

§ 2. This Regulation shall apply: 1. If the taxes on the amounts that are paid on or after 1 January 2015 in the trigger travel.

2. in other taxes on the taxes collected for periods as from 1 January 2015.