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

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Convention on Mutual Administrative Assistance in Tax Matters, as amended by the Protocol entered into force on 1 June 2011

[Conventions in German-language translation, see annexes]

[Conventions in English language version, see annexes]

[Convention in French language version, see annexes]

The instrument of ratification signed by the Federal President and countersigned by the Federal Chancellor was deposited with the Secretary-General of the OECD on 28 August 2014; the Convention, as amended by the Protocol, shall enter into force in accordance with Article 28 (3) of the Protocol. Austria will enter into force on 1 December 2014.

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 subdivisions 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, including:

A.

estate, inheritance or gift taxes,

B.

taxes on immovable property,

D.

specific taxes on goods and services such as excise taxes,

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 categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions 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 an 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 the Republic of Austria. 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. 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 exclusively 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 (corporation 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. (a) the Republic of Austria reserves the right not to provide assistance in any form with respect to taxes of other Contracting Parties, which shall be subject to any of the following in Article 2 (1) (1). b listed categories are:

i.

taxes levied on behalf of the local authorities of a Contracting Party on income from profit, profits from the sale of assets or assets;

ii.

Compulsory social security contributions to be paid to the State or to public-law social security institutions;

iii.

Taxes of a different kind, other than customs duties levied on behalf of a Contracting Party, namely:

A.

Taxes on inheritance, inheritance and gift

B.

Taxes on immovable property,

D.

special taxes on goods and services such as excise duties,

E.

taxes on the use of or ownership of motor vehicles,

F.

taxes for the use of or ownership of movable property other than motor vehicles,

G.

all other taxes.

iv.

The taxes covered by the categories referred to in point (iii) which are levied on behalf of the local authorities of a Contracting Party.

In accordance with Article 30, paragraph 1, lit. (b) the Republic of Austria reserves the right not to assist in the enforcement of any tax requirements or in the enforcement of fines, in respect of all taxes listed in Article 2 (1).

In accordance with Article 30, paragraph 1, lit. c) The Republic of Austria reserves the right not to provide assistance in respect of any tax requirements which exist at the date of entry into force of the Convention for the Republic of Austria.

In accordance with Article 30, paragraph 1, lit. The Republic of Austria reserves the right to the Convention in respect of the provisions of Article 30 (1) (1), as referred to in Article 30 (1). a listed taxes do not provide administrative assistance in the delivery of documents.

In accordance with Article 30, paragraph 1, lit. (f) the Republic of Austria reserves the right to apply Article 28 (7) of the Convention exclusively to mutual assistance in connection with tax periods prior to or after 1 January of the third year prior to the The Convention, as amended by the Protocol of 2010, has entered into force with respect to one of the Contracting Parties.

Statements by the Republic of Austria

APPENDIX A-Taxation for which the Convention applies

Article 2, paragraph 1, lit. a paragraph i:

-

Income tax

-

Corporation tax

Article 2, paragraph 1, lit. b point (iii) Subpoint C:

-

Sales tax

ANNEX B-competent authority

With regard to the Republic of Austria, the term "competent authority" shall mean the Federal Minister of Finance or his authorised representative.

According to the Communications of the Secretary-General of the Council of Europe, in addition to Austria, the following other States have ratified, adopted or approved the Convention as amended by the Protocol of 2010:

Albania 1 , Argentina 1 , Australia 1 , Belize 1 Costa Rica 1 , Estonia 1 , Ghana 1 , India 1 Ireland 1 , Canada 1 , Colombia 1 , Croatia 1 , Latvia 1 , Malta 1 , New Zealand 1 , Slovakia 1 , South Africa 1 , Czech Republic 1 , Tunisia 1 .

According to the Communications of the Secretary-General of the Council of Europe, the following other States have ratified, adopted or approved the Convention on Mutual Administrative Assistance in Tax Matters:

Azerbaijan 1 , Belgium 1 , Denmark 1 , Finland 1 , France 1 , Georgia 1 , Greece 1 , Iceland 1 , Italy 1 , Japan 1 Republic of Korea 1 , Lithuania 1 Luxembourg 1 , Mexico 1 , Moldova 1 , Netherlands 1 (for the Kingdom of Europe, the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), and for Aruba, Curaçao and Sint Maarten), Norway 1 , Poland 1 , Romania 1 , Sweden 1 , Slovenia 1 , Spain 1 , Ukraine 1 , United States 1 , United Kingdom 1 .

The following other countries have ratified, adopted or approved the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, according to the Communications of the Secretary-General of the Council of Europe:

Denmark, Finland, France, Georgia, Greece, Iceland, Italy, Japan, Republic of Korea, Lithuania 1 , Luxembourg, Mexico, Moldova, Netherlands 1 (for the Kingdom of 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, Spain 1 , Ukraine, United Kingdom 1 .

In addition, the following states have made statements in accordance with Article 29 of the Convention:

Australia:

In accordance with Article 29 (1) of the Convention, Australia states that the Convention applies to Australia with regard to Australia, 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-Inseln;

v)

the territory of the Heard and McDonald Islands; and

vi)

the territory of Coral-See-Islands,

, however, including all territories adjacent to the territorial boundaries of Australia (including the Territories defined in this Declaration) with a view to an international law currently in force in Australia the law, a law of Australia for the exploration and exploitation of the natural mineral resources of the exclusive economic zone or the seabed, or its subsoil of the continental shelf.

Belize:

In accordance with Article 29 (1) of the Convention, Belize states that Belize is applicable to Belize's territory as defined in Table 1 of the Belize Constitution, including territorial waters and any other territory in the territory of Belize. Sea and in the air through which Belize exercises sovereign rights or jurisdiction in accordance with international law.

Denmark:

With regard to Denmark, the Convention shall apply to the territory of the Kingdom of Denmark, including the territorial waters of Denmark and other marine areas, to the extent that that territory, in accordance with international law, has been or will be referred to under Danish law as an area in which Denmark has sovereign rights for the purpose of research and exploitation of the natural mineral resources of the seabed or its subsoil and waters over the seabed, as well as other economic research activities and the exploitation of that territory; the term also includes, for the purposes of the Convention, the autonomous territories within the Kingdom of Denmark, Greenland and the Faroe Islands.

Ireland:

For the purposes of Article 29 of the Convention, the territory to which the Convention is applied shall be Ireland, including all territories outside the territorial waters of Ireland, which shall comply with the laws of Ireland on the exclusive The economic zone and the continental shelf have been or will be designated as territories through which Ireland exercises sovereign rights and jurisdiction in accordance with international law.

Iceland:

Pursuant to Article 29 (1) of the Convention, the Government of Iceland declares that, with regard to Iceland, the Convention shall be applied to the territory of the Republic of Iceland, including all the territories adjacent to the territorial waters of Iceland, within which, under Icelandic law and in accordance with international law, Iceland exercises sovereign rights for the purpose of exploration and exploitation of the natural mineral resources of the seabed and its subsoil.

Norway:

With regard to Norway, the Convention on Mutual Administrative Assistance in Tax Matters shall be applied to the territory of the Kingdom of Norway, including all territories outside the territorial waters of the Kingdom of Norway, through which the Kingdom of Norway, under Norwegian and international law, exercises its sovereign rights in respect of the seabed and its subsoil and its natural resources; the Convention shall be on Svalbard, Jan Mayen or the Norwegian Dependent Territories ("byland") shall not apply.

United States:

In accordance with Article 29 (1), the Convention applies to the United States of America, including Puerto Rico, the United States Virgin Islands, American Samoa, Guam, the Commonwealth of Northern Mariana Islands and all other territories, and Possessions.

United Kingdom:

Under the terms of Article 29 (1) of the Convention, the United Kingdom declares that, with regard to the United Kingdom, the Convention shall be applied to Great Britain and Northern Ireland, including all territories outside the territorial waters of the United Kingdom. United Kingdom, designated in accordance with its laws on the continental shelf and in accordance with international law, as territories to which the United Kingdom, in respect of the seabed and its subsoil, and its subsoil, natural natural resources, sovereign rights. The Convention shall not apply to the crown possessions and the overseas territories of the United Kingdom.

Furthermore, the United Kingdom has the scope of the Convention as amended by the 2010 Protocol, with statements and reservations. 1 is extended as follows:

with effect from:

Montserrat

1 October 2013

Turks and Caicos Islands

1 December 2013

Cayman Islands

1 January 2014

Anguilla, Gibraltar, Isle of Man, Bermuda and the British Virgin Islands

1 March 2014

Jersey

1 June 2014

Guernsey

1 August 2014

Faymann