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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385. Regulation of the Federal Minister of Finance on the avoidance of double taxation in relation to the territory subject to the tax law applied by the Ministry of Finance, Taipei

On the basis of § 1 of the Federal Act on the avoidance of double taxation in relation to areas without a subjectivity of international law (Double Taxation Act-DBG), BGBl. I n ° 69/2010, shall be assigned in agreement with the Federal Minister for Europe, Integration and Foreign Affairs and the Main Committee of the National Council:

§ 1. In Austria or in the territory subject to the tax law applied by the Ministry of Finance, Taipei, persons resident shall, depending on the situation of the case, be subject to double taxation in accordance with the Agreement signed in Vienna on 12 July 2014 between the Austrian office in Taipei and the Taipei Economic and Cultural Office in Austria to avoid double taxation and to prevent tax avoidance in the area of income taxes. The agreement is in its German text version as Appendix 1 on this Regulation, in its English text as Appendix 2 on this Regulation and in its Chinese text version as Appendix 3 to this Regulation.

§ 2. This Regulation shall apply:

1.

in the case of taxes levied on the deduction, the amounts paid on or after the 1. January 2015 will be paid.

2.

in the case of the other taxes on the taxes for periods starting from 1. Jänner 2015.

Schelling