Convention On Mutual Administrative Assistance In Tax Matters In The Version In Force On 1 June 2011

Original Language Title: Übereinkommen über die gegenseitige Amtshilfe in Steuersachen in der Fassung des am 1. Juni 2011 in Kraft getretenen Protokolls

Read the untranslated law here: https://www.global-regulation.com/law/austria/2995181/bereinkommen-ber-die-gegenseitige-amtshilfe-in-steuersachen-in-der-fassung-des-am-1.-juni-2011-in-kraft-getretenen-protokolls.html

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Convention on mutual administrative assistance in tax matters in the version in force on 1 June 2011

 

[Convention in German translation, see annexes]

[Convention in English language version, see equipment]

[Convention in French language version, see equipment]

 

The instrument of ratification signed by the Federal President and countersigned by the Federal Chancellor was deposited on 28 August 2014 with the Secretary-General of the OECD; the Convention as amended by the Protocol § 3 for Austria with 1 December 2014 in accordance with its article 28 into force.

On the occasion of the deposit of its instrument of ratification, the Republic of Austria has declared the following reservations and made statements:

Reservations of the Republic of Austria

Pursuant to paragraph 1.a of article 30 of the Convention, the Republic of Austria reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of the following categories listed in sub-paragraph b of paragraph 1 of article 2:



i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political sub divisions or local authorities of a party;

II. compulsory social security contributions payable to general government or to social security institutions established under public law;

III. taxes in other categories, except customs duties, imposed on behalf of a party, namely: A. estate, inheritance or gift taxes, taxes on immovable property, D. B. specific taxes on goods and excise taxes such as services, E. taxes on the use or ownership of motor vehicles, F. taxes on the use or ownership of movable property other than motor vehicles , G. any other taxes;

IV. taxes in the categories referred to in sub-paragraph iii above which are imposed on behalf of political sub divisions or local authorities of a party.

Pursuant to paragraph 1.b of article 30 of the Convention, the Republic of Austria reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of on administrative fine, for all taxes listed in paragraph 1 of article 2.

Pursuant to paragraph 1.c of article 30 of the Convention, the Republic of Austria reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of the Republic of Austria.

Pursuant to paragraph 1.d of article 30 of the Convention, the Republic of Austria reserves the right not to provide assistance in the service of documents for the taxes listed in the reservation made pursuant to paragraph 1.a of article 30 of the Convention.

Pursuant to paragraph 1.f of article 30 of the Convention the Republic of Austria reserves the right to apply paragraph 7 of article 28 facility for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol entered into force in respect of a party.

Declarations of the Republic of Austria

ANNEX A - taxes to which the Convention shall apply

Sub-paragraph a.i of paragraph 1 of article 2:



-income tax (income tax) - corporation tax (corporate income tax) sub paragraph b.iii.C of paragraph 1 of article 2:



-value-added tax (VAT) ANNEX B - competent authorities

In relation to the Republic of Austria, the term "competent authority" means the Federal Minister of finance or his authorised representative.



(Translation)



Reservations of the Republic of Austria

In accordance with article 30, paragraph 1 lit. the Republic of Austria the right a of the Convention reserves the right to provide assistance with respect to taxes other Contracting Parties under one of the following in article 2 paragraph 1 lit in any form. b listed categories are:



i. taxes collected on behalf of the authorities of a Contracting Party by the income of the profit gains from the sale of assets or the assets;

II. mandatory contributions to social security, to pay to the State or to public social security institutions are;

III. control other type, except customs duties which are imposed on behalf of a Contracting Party, namely: A. estate, inheritance and gift taxes, taxes on immovable property, D. special taxes on goods and services such as consumption taxes, E. taxes for the use of or ownership of motor vehicles, F. taxes for the use of or ownership of movable property with the exception of motor vehicles, G. all other taxes.

IV. taxes covered by the categories mentioned in section iii, which are imposed on behalf of the authorities of a Contracting Party.

In accordance with article 30, paragraph 1 lit. the Republic of Austria the right reserves b of the Convention in relation to all in article 2 paragraph 1 to provide no assistance in the enforcement of any tax receivables or the enforcement of fines listed taxes.

In accordance with article 30, paragraph 1 lit. c of the Convention reserves the Republic of Austria the right to provide no assistance in relation to any tax claims that exist at the time of entry into force of the Convention for the Republic of Austria.

In accordance with article 30, paragraph 1 lit. d of the agreement the Republic of Austria the right reserves the right in the in the reservation according to article 30 paragraph 1 lit. (a) to provide no assistance to the service of documents listed taxes.

In accordance with article 30, paragraph 1 lit. f of the Convention the Republic of Austria reserves the right to apply article 28 paragraph 7 of the Convention on mutual assistance relating to taxation periods that on or after 1 January of the third year prior to the year start, in which the Convention as amended by the Protocol of 2010 in relation to a contracting party entered into force.

Explanations of the Republic of Austria

Control system of A -, to which the Convention applies

Article 2 paragraph 1, lit. Paragraph i:



-Income tax - tax article 2 paragraph 1 lit. b paragraph iii this report C:



-Sales tax system B - competent authority

As regards the Republic of Austria, the expression "competent authority" means the Federal Minister of finance or its authorised representative.

 

After releases of the Secretary General of the Council of Europe, apart from Austria following more States have ratified the Convention as amended by the Protocol by 2010, accepted, or approved:

Albanien1, Argentinien1, Australien1, Belize1, Costa Rica1, Estland1, Ghana1, Indien1, Irland1, Kanada1, Kolumbien1, Kroatien1, Lettland1, Malta1, Neuseeland1, Slowakei1, Südafrika1, Czech republic1, Tunesien1.

 

After notifications the Secretary of General of the Council of Europe, following more States have ratified the Convention on mutual administrative assistance in tax matters, accepted, or approved:

Azerbaïdjan1, Belgien1, Dänemark1, Finnland1, france1, georgia1, Griechenland1, Island1, Italien1, Japan1, Korea1 Republic, luxembourg1, Mexiko1, Moldau1, Litauen1, Niederlande1 (for the Kingdom in Europe, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba) and for Aruba, Curaçao and Sint Maarten), Norwegen1, Polen1, Rumänien1, Schweden1, Slowenien1, spain1, Ukraine1, United states1, United kingdom1.

 

Following additional States have ratified the Protocol amending the Convention on mutual administrative assistance in tax matters according to the messages of the Secretary-General of the Council of Europe, accepted or approved:

Denmark, Finland, France, Georgia, Greece, Iceland, Italy, Japan, Republic of Korea, Litauen1, Luxembourg, Mexico, Moldova, Niederlande1 (for the Kingdom in Europe, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba) and for Aruba, Curaçao and Sint Maarten), Norway, Poland, Romania, Sweden, Slovenia, spain1, Ukraine, United kingdom1.

 

The following States have made declarations pursuant to article 29 of the Convention Furthermore:

Australia:

Pursuant to article 29 paragraph 1 of the Convention Australia explains that in regard to Australia, the Convention on Australia is applicable with the exception of all foreign territories except:



(i) the territory of Norfolk Island;

(ii) the territory of Christmas Island;

(iii) the territory of KoKos-(Keeling)) Islands;

(iv) the territory of Ashmore and Cartier Islands;

(v) the territory of heard island and McDonald Islands; and vi) the territory of Coral Sea Islands, but including all territories adjacent to the territorial limits of Australia (including the territories specified in this policy) in terms of a standing in effect currently in Australia, matching with international law law, a law of Australia for the exploration and exploitation of the natural resources of the exclusive economic zone or the seabed or the subsoil of the location.

Belize:

In accordance with article 29, paragraph 1, of the Convention explains Belize, that for Belize, the Convention on the territory of Belize as shown in table 1 defines the Constitution of Belize applicable, including territorial waters, as well as any other area in the sea and in the air, exercises its jurisdiction or sovereign rights over the Belize in accordance with international law.

Denmark:


With regard to Denmark the Convention on the territory of the Kingdom of Denmark shall apply, including the territorial waters of Denmark, as well as other maritime areas to the extent that that this area, in accordance with international law, in accordance with Danish law was known as area or will be in Denmark sovereign rights for the purpose of exploration and exploitation of the natural resources of the seabed or its subsoil and the waters above the sea floor, as well as with regard to other activities for the economic exploration and exploitation this area exercises; the term includes the autonomous regions within the Kingdom of Denmark, Greenland and the Faroe Islands for the purposes of the Convention.

Ireland:

For the purposes of article 29 of the Convention, the territory to which the Convention is applied, is Ireland, including all areas outside the territorial waters of Ireland which in accordance with the laws of Ireland over the exclusive economic zone and the continental shelf areas designated or be about Ireland in accordance with international law exercises sovereign rights and jurisdiction.

Iceland:

The Government of Iceland declares in accordance with article 29 § 1 of the Convention, that the Convention on the territory of the Republic of Iceland is applied with regard to Island including all areas adjacent to the territorial waters of Iceland, within the according to Icelandic law, as well as in accordance with international law, Iceland exercises sovereign rights for the purpose of exploration and exploitation of the natural resources of the seabed and its subsoil.

Norway:

In terms of the Convention on mutual administrative assistance in tax matters in the territory of the Kingdom of Norway including all areas outside the territorial waters of the Kingdom of Norway applies to Norway, to the Kingdom of Norway pursuant to Norwegian and international law exercises its sovereign rights with respect to the seabed and its subsoil and their natural resources; on Svalbard, the Convention is not to apply the Jan Mayen and the Norwegian dependent areas ("minor land").

United States:

In accordance with article 29, paragraph 1 is the United States of America to apply the Convention American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and all other territories and possessions, including Puerto Rico, the U.S. Virgin Islands.

United Kingdom:

In accordance with article 29, paragraph 1 of the Convention the United Kingdom explains that in terms of the Convention to United Kingdom and Northern Ireland applied to the United Kingdom, including all areas outside the territorial waters of the United Kingdom, in accordance with its legislation concerning the continental shelf, and in accordance with international law referred to as areas, from which the United Kingdom with respect to the seabed and its subsoil and their natural resources has sovereign rights. The Convention is not to apply to the possessions of the Crown and the overseas territories of the United Kingdom.

Also has expanded the scope of the Convention as amended by the Protocol by 2010 with explanations and Vorbehalte1 the United Kingdom as follows:



effectiveness of the:









Montserrat





October 1, 2013







Turks and Caicos Islands





December 1, 2013







Cayman Islands





1 January 2014







Anguilla, Gibraltar, Isle man, Bermuda and the British Virgin Islands





1 March 2014







Jersey





1 June 2014







Guernsey





August 1, 2014





Faymann