AUSTRIA [ S.L.123.12 SUBSIDIARY LEGISLATION 123.12 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA ORDER 8th December, 1981 LEGAL NOTICE 130
1981, as modified by S.L.123.183 *. 1. The title
this Order is Double Taxation Relief on Taxes on Income with the Republic
Austria Order. 2. It is hereby declared (a) that the arrangements specified in the Convention set out in the Schedule to this order have been made with the Government
the Republic
Austria with a view to affording relief from double taxation in relation to the following taxes imposed by the laws
the Republic
Austria: (
wages; (vii) Land Tax; (viii) Tax on Agricultural and Forestry Enterprises; (ix) Contributions from Agricultural and Forestry Enterprises to the Fund for the Equalisation
Family Burdens; (x) Tax on the value
Vacant Plots; and (b) that it is expedient that these arrangements should have effect. *https://cfr.gov.mt/en/inlandrevenue/itu/Documents/Malta%20%20Austria%20DTA%20(sythesised%20text).pdf Title. Arrangements to have effect. 1 [ S.L.123.12 2 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA SCHEDULE CONVENTION BETWEEN THE REPUBLIC
MALTA AND THE REPUBLIC
AUSTRIA FOR THE AVOIDANCE
DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL The Government
the Republic
Malta and the Government
the Republic
Austria, desiring to conclude a Convention for the Avoidance
Double Taxation with respect to taxes on income and on capital, have agreed as follows: CHAPTER I Scope
the Convention ARTICLE 1 Personal Scope This Convention shall apply to persons who are residents
one or both
the Contracting States. ARTICLE 2 Taxes Covered
each Contracting State or its political subdivisions or local authorities, irrespective
the manner in which they are levied.
income or
capital, including taxes on gains from the alienation
movable or immovable property, as well as taxes on capital appreciation.
wages (die Gewerbesteuer einschlieBlich der Lohnsum-mensteuer); (vii) the land tax (die Grundsteuer); (viii) the tax on agricultural and forestry enterprises (die Abgabe von land- und forstwirtschaftlichen Betrieben); (ix) the contributions from agricultural and forestry enterprises to the fund for the equalisation
family burdens (die Beitrage yon land- und forstwirtschaftlichen Betrieben zum Ausgleichsfonds fur Familienbeihilfen); DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA (x) [ S.L.123.12 3 the tax on the value
vacant plots (die Abgabe vom Bodenwert bet unbebauten Grundstucken); (hereinafter referred to as "Austrian tax"). (b) in Malta: the income tax and surtax, including prepayments
tax whether made by deduction at source or otherwise, (hereinafter referred to as "Malta tax").
signature
this Convention in addition to or in place
, the existing taxes. The competent authorities
the Contracting States shall notify to each other any significant changes which have been made in their respective taxation laws.
the income as is remitted to or received in the other State. CHAPTER II Definitions ARTICLE 3 General Definitions
Austria; (b) the term "Malta" means the Republic
Malta, and, when used in a geographical sense, the Island
Malta, the Island
Gozo and the other islands
the Maltese Archipelago, including the territorial waters thereof, and any area outside the territorial sea
Malta which, in accordance with international law, has been or may hereafter be designated, under the law
Malta concerning the Continental Shelf, as an area within which the rights
Malta with respect to the seabed and sub-soil and their natural resources may be exercised; (
persons; (
a Contracting State" and "enterprise
the other Contracting State" mean, respectively, an enterprise carried on by a resident
a Contracting State and an enterprise carried on by a resident
the other Contracting State; (
Austria, any individual possessing the nationality
[ S.L.123.12 4 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA Austria and any legal person, partnership and association deriving its status as such from the law in force in Austria; (ii) in respect
Malta, any citizen
Malta as provided for in Chapter III
the Constitution
Malta and in the Maltese Citizenship Act, and any legal person, partnership or association deriving its status as such from the law in force in Malta; (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place
effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (i) the term "competent authority" means: (i) in the case
Austria, the Federal Minister
Finance; (ii) in the case
Malta, the Minister responsible for finance or his authorised representative.
this Convention by a Contracting State, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws
that Contracting State relating to the taxes which are the subject
this Convention. ARTICLE 4 Fiscal Domicile
this Convention, the term "resident
a Contracting State" means any person who, under the law
that State, is liable to taxation therein by reason
his domicile, residence, place
management or any other criterion
a similar nature. The term does not include any person who is liable to tax in that Contracting State in respect only
income from sources therein or capital situated in that State.
the provisions
paragraph
both Contracting States, then his status shall be determined as follows: (a) He shall be deemed to be a resident
the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident
the Contracting State with which his personal and economic relations are closest (centre
vital interests). (b) If the Contracting State in which he has his centre
vital interests cannot be determined, or if he has no permanent home available to him in either Contracting State, he shall be deemed to be a resident
the Contracting State in which he has an habitual abode. (c) If he has an habitual abode in both Contracting States or in neither
them, he shall be deemed to be a resident
the Contracting State
which he is a national. (d) If he is a national
both Contracting States or
neither
them, the competent authorities
the Contracting States shall endeavour to settle the question by mutual agreement.
the provisions
paragraph
both Contracting States, then it shall be deemed to be a resident
the Contracting State in which its place
effective management is DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA [ S.L.123.12 5 situated. ARTICLE 5 Permanent Establishment
this Convention the term "permanent establishment" means a fixed place
business in which the business
the enterprise is wholly or partly carried on.
management; (
fice; (
extraction
natural resources including an
f-shore drilling site; (g) a building site or construction or assembly project or supervisory activities in connection therewith, where such site, project or activity continues for more than 12 months.
facilities solely for the purpose
storage, display or delivery
goods or merchandise belonging to the enterprise; (b) the maintenance
a stock
goods or merchandise belonging to the enterprise solely for the purpose
storage, display or delivery; (c) the maintenance
a stock
goods or merchandise belonging to the enterprise solely for the purpose
processing by another enterprise; (d) the maintenance
a fixed place
business solely for the purpose
purchasing goods or merchandise, or for collecting information, for the enterprise; (e) the maintenance
a fixed place
business solely for the purpose
advertising, for the supply
information, for scientific research or for similar activities which have a preparatory or auxiliary character for the enterprise.
an enterprise
the other Contracting State - other than an agent
an independent status to whom paragraph
the enterprise, unless his activities are limited to the purchase
goods or merchandise for the enterprise.
a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent
an independent status, where such persons are acting in the ordinary course
their business.
a Contracting State controls or is controlled by a company which is a resident
the other Contracting State, or which carries on business in that other State (whether through a permanent 6 [ S.L.123.12 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA establishment or otherwise), shall not
itself make either company a permanent establishment
the other. CHAPTER III Taxation
Income ARTICLE 6 Income from Immovable Property
the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, rights to which the provisions
general law respecting immovable property apply, usufruct
immovable property and rights to variable or fixed payments as consideration for the working
, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
paragraph
immovable property.
paragraphs
an enterprise and to income from immovable property used for the performance
professional services. ARTICLE 7 Business Profits
an enterprise
a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein; if the enterprise carries on business as aforesaid, the profits
the enterprise may be taxed in the other State but only so much
them as is attributable to that permanent establishment.
paragraph
a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise
which it is a permanent establishment.
the profits
a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes
the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
an apportionment
the total profits
the enterprise to its various parts, nothing in paragraph
apportionment DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA [ S.L.123.12 7 adopted shall, however, be such that the result shall be in accordance with the principles embodied in this Article.
the mere purchase by that permanent establishment
goods or merchandise for the enterprise.
the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
this Article shall not affect the provisions
the law
a Contracting State regarding the taxation
profits from the business
insurance.
Austria, from a participation in a sleeping partnership (Stille Gesellschaft) created under Austrian law.
income which are dealt with separately in other Articles
this Convention, then the provisions
those Articles shall not be affected by the provisions
this Article. ARTICLE 8 Shipping and Air Transport
ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place
effective management
the enterprise is situated.
effective management
a shipping enterprise is aboard a ship or boat, then it shall be deemed to be situated in the Contracting State in which the home harbour
the ship or boat is situated or, if there is no such home harbour, in the Contracting State
which the operator
the ship or boat is a resident.
paragraph
a Contracting State participates directly or indirectly in the management, control or capital
an enterprise
the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital
an enterprise
a Contracting State and an enterprise
the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one
the enterprises, but, by reason
those conditions, have not so accrued, may be included in the profits
that enterprise and taxed accordingly. 8 [ S.L.123.12 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA ARTICLE 10 Dividends
a Contracting State to a resident
the other Contracting State may be taxed in that other State.
which the company paying the dividends is a resident, and according to the law
that State but (a) where the dividends are paid by a company resident
Austria to a resident
Malta, the Austrian tax so charged shall not exceed 15 per cent
the gross amount thereof; (b) where the dividends are paid by a company resident
Malta to a resident
Austria (i) Malta tax shall not exceed that chargeable on the company paying the dividends in respect
the profits so distributed, and in any case it shall not exceed 32.5 per cent
the gross amount
the dividends; (ii) notwithstanding the provisions
sub-paragraph (i), Malta tax shall not exceed 15 per cent
the gross amount
the dividends if such dividends are paid out
gains or profits earned in any year in respect
which the company is in receipt
tax benefits under the provisions regulating aids to industries in Malta, and the shareholder submits returns and accounts to the taxation authorities
Malta in respect
his income liable to Malta tax for the relative year
assessment; (iii) no surtax otherwise chargeable under the law
Malta shall be levied on the dividends. This paragraph shall not effect the taxation
the company in respect
the profits out
which the dividends are paid.
the State
which the Company making the distribution is a resident.
paragraphs
the dividends, being a resident
a Contracting State, carries on business in the other Contracting State,
which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State professional services from a fixed base situated therein and the holding in respect
which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such a case, the provisions
a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company to residents
the first-mentioned State, or subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly
profits or income arising in that other State. The provisions
this paragraph shall not prevent DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA [ S.L.123.12 9 that other State from taxing dividends paid to residents
that State or dividends relating to a holding which is effectively connected with a permanent establishment or fixed base maintained in that other State by a resident
the first-mentioned State. ARTICLE 11 Interest
the other Contracting State may be taxed in that other State.
that State, but the tax so charged shall not exceed 5 per cent
the gross amount
the interest.
every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor’s profits, and, in particular, income from Government securities and income from bonds or debentures, including premiums and prizes attaching to bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose
this Article.
paragraphs
the interest, being a resident
a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State professional services from a fixed base situated therein and the debt-claim in respect
which the interest is paid is effectively connected with such permanent establishment or fixed base. In such a case, the provisions
that State. Where, however, the person paying the interest, whether he is a resident
a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
them and same other person, the amount
the interest paid, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence
such relationship, the provisions
this Article shall apply only to the last-mentioned amount. In that case, the excess part
the payments shall remain taxable according to the law
each Contracting State, due regard being had to the other provisions
this Convention. ARTICLE 12 Royalties
the other Contracting State shall be taxable only in that other State if such royalties consist
payments
any kind received as consideration for the use
, or the right to use, any copyright
literary, artistic or scientific work.
the other Contracting State may be taxed in that other Contracting State if the royalties consist 10 [ S.L.123.12 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA
payments
any kind received as a consideration for the use
, or the right to use, cinematographic films or tapes for television or broadcasting, any patent, trade mark, design, model, plan, secret formula or process, industrial, commercial or scientific equipment, or information concerning industrial, commercial or scientific experience. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the law
that State, but the tax so charged shall not exceed 10 per cent
the gross amount
such royalties.
paragraphs
the royalties, being a resident
a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State professional services from a fixed base situated therein, and the right or property in respect
which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such a case, the provisions
that State. Where, however, the person paying the royalties, whether he is a resident
a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
them and some other person, the amount
the royalties paid, having regard to the use, right or information for which they are paid exceeds the amount which would have been agreed upon by the payer and the recipient in the absence
such relationship, the provisions
this Article shall apply only to the last-mentioned amount. In that case, the excess part
the payments shall remain taxable according to the law
each Contracting State, due regard being had to the other provisions
this Convention. ARTICLE 13 Capital Gains
immovable property, as defined in paragraph
movable property forming part
the business property
a permanent establishment which an enterprise
a Contracting State has in the other Contracting State or
movable property pertaining to a fixed base available to a resident
a Contracting State in the other Contracting State for the purpose
performing professional services, including such gains from the alienation
such a permanent establishment (alone or together with the whole enterprise) or
such a fixed base, may be taxed in the other State. However, gains from the alienation
movable property
the kind referred to in paragraph
any property other than those mentioned in paragraphs
which the alienator is a resident. DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA [ S.L.123.12 11 ARTICLE 14 Independent Personal Services
a Contracting State in respect
professional services or other independent activities
a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose
performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much
it as is attributable to that fixed base.
physicians, lawyers, engineers, architects, dentists and accountants. ARTICLE 15 Dependent Personal Services
Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident
a Contracting State, in respect
an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
paragraph
a Contracting State in respect
an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if (
, an employer who is not a resident
the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
this Article, remuneration in respect
an employment exercised aboard a ship or aircraft in international traffic may be taxed in the Contracting State in which the place
effective management
the enterprise is situated. ARTICLE 16 Directors’ Fees Directors’ fees and similar payments derived by a resident
a Contracting State in his capacity as a member
the board
directors or other similar organ
a company which is a resident
the other Contracting State may be taxed in that other State. ARTICLE 17 Artistes and Athletes
Articles 14 and 15, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such, may be taxed in the Contracting State in which these activities are exercised. 12 [ S.L.123.12 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA
personal activities as such
an entertainer or athlete accrues not to that entertainer or athlete himself but to another person, that income may, notwithstanding the provisions
Articles 7, 14 and 15, be taxed in the Contracting State in which the activities
the entertainer or athlete are exercised. ARTICLE 18 Pensions Pensions and other similar remuneration paid to a resident
a Contracting State shall be taxable only in that State. ARTICLE 19 Government Service
services rendered to that State, or subdivision or local authority thereof shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the recipient is a resident
that other Contracting State who (i) is a national
that State; or (ii) did not become a resident
that State solely for the purpose
performing the services.
Articles 15, 16 and 17 shall apply to remuneration in respect
services rendered in connection with any business carried on by a Contracting State, a political subdivision or a local authority thereof.
paragraph
remuneration paid, under a development assistance programme
a Contracting State, a political subdivision or a local authority thereof, out
funds exclusively supplied by that State, those political subdivisions or local authorities thereof, to a specialist or volunteer seconded to the other Contracting State with the consent
that other State. ARTICLE 20 Teachers, Students and Trainees
a Contracting State and who visits the other Contracting State for a period not exceeding two years for the purpose
carrying out advanced study or research or for teaching at a university, college, school or other educational institution receives for such work shall not be taxed in that other State, provided that such remuneration is derived by him from outside that other State.
a Contracting State immediately before visiting the other Contracting State and is temporarily present in that other State solely as a student at a university, college, school or other similar educational institution in that other State or as a business apprentice shall, from the date
his first arrival in that other State in connection with that visit, be exempt from tax in that other State (a) on all remittances from abroad for purposes
his maintenance, education or training; and DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA [ S.L.123.12 13 (b) for any remuneration for an employment exercised in the other Contracting State for a period not exceeding 183 days in the calendar year for the purposes
his practical training.
a Contracting State immediately before visiting the other Contracting State and is temporarily present in that other State solely for the purpose
study, research or training as a recipient
a grant, allowance or award f rom a scientific, educati onal, r elig ious o r ch arit able organization or under a technical assistance programme entered into by the Government
a Contracting State shall, from the date
his arrival in that other State in connection with that visit, be exempt from tax in that other State (a) on the amount
such grant, allowance or award; and (b) on all remittances from abroad for the purposes
his maintenance, education or training. ARTICLE 21 Other Income
income
a resident
a Contracting State, wherever arising, not dealt with in the foregoing Articles
this Convention, shall be taxable only in that State.
paragraph
the income, being a resident
a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State professional services from a fixed base situated therein, and the right or property in respect
which the income is paid is effectively connected with such permanent establishment or fixed base. In such a case, the provisions
CHAPTER IV Taxation
Capital ARTICLE 22 Capital
the business property
a permanent establishment
an enterprise, or by movable property pertaining to a fixed base used for the performance
professional services, may be taxed in the Contracting State in which the permanent establishment or fixed base is situated.
such ships and aircraft, shall be taxable only in the Contracting State in which the place
effective management
the enterprise is situated.
capital
a resident
a Contracting State shall be taxable only in that State. 14 [ S.L.123.12 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA CHAPTER V Elimination
Double Taxation ARTICLE 23 Elimination
Double Taxation
a Contracting State derives income or owns capital which may be taxed in the other Contracting State in accordance with the provisions
this Convention, the first-mentioned State shall, subject to the provisions
paragraph
that person, apply the tax which would have been applicable if the exempted income or capital had not been so exempted.
a Contracting State derives income which may be taxed in the other Contracting State in accordance with the provisions
paragraph
each one
Articles 10, 11 and 12
this Convention, the first-mentioned State shall allow as a deduction from its tax on the income
that person an amount equal to the tax paid thereon in the other State. In Austria such deduction shall not, however, exceed that part
its tax as computed before the deduction is given which is appropriate to the income derived from Malta and in the case
Malta, the deduction shall be computed in accordance with the provisions
the law
Malta regarding the allowance
a credit against Malta tax in respect
foreign tax.
Malta to a company which is a resident
Austria, such dividend shall be exempt from the corporation tax and from the business tax in Austria if the Austrian company receiving the dividend controls not less than 25 per cent
the voting power
the Malta company.
paragraph
interest, at the rate
5 per cent; (b) in the case
royalties, at the rate
10 per cent; (c) in the case
dividends referred to in paragraph
the gross amount
the income in each case. CHAPTER VI Special Provisions ARTICLE 24 Non-discrimination
, the nationals
a Contracting State whether or not they are residents
one
the Contracting States, shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals
that other State in the same circumstances are or may be subjected.
a permanent establishment which an enterprise
a Contracting State has in the other Contracting State shall not be less favourably DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA [ S.L.123.12 15 levied in that other State than the taxation levied on enterprises
that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents
the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account
civil status or family responsibilities or any other personal circumstances which it grants to its own residents.
apply, interest, royalties and other disbursements paid by an enterprise
a Contracting State to a resident
the other Contracting State shall, for the purpose
determining the taxable profits
such enterprise, be deductible under the same conditions as if they had been paid to a resident
the firstmentioned State. Similarly, any debts
an enterprise
a Contracting State to a resident
the other Contracting State shall, for the purpose
determining the taxable capital
such enterprise, be deductible as if they had been contracted to a resident
the firstmentioned State.
a Contracting State, the capital
which is wholly or partly owned or controlled, directly or indirectly, by one or more residents
the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises
that first-mentioned State are or may be subjected.
every kind and description. ARTICLE 25 Mutual Agreement Procedure
a Contracting State considers that the actions
one or both
the Contracting States result or will result for him in taxation not in accordance with this Convention, he may, notwithstanding the remedies provided by the national laws
those States, present his case to the competent authority
the Contracting State
which he is a resident or, in any case referred to in paragraph
, to that
the Contracting State
which he is a national. This case must be presented within three years
the first notification
the actions which give rise to taxation not in accordance with the Convention.
the other Contracting State, with a view to the avoidance
taxation not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the national laws
the Contracting State.
the Contracting States shall endeavour to r e s o l v e b y m u t u a l a g r e e m e n t a n y d i ff i c u l t i e s o r d o u b t s a r i s i n g a s t o t h e interpretation or application
the Convention. They may also consult together for the elimination
double taxation in cases not provided for in the Convention.
the Contracting States may communicate with each other directly for the purpose
reaching an agreement in the sense
the preceding paragraphs. 16 [ S.L.123.12 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA ARTICLE 26 Exchange
Information
the Contracting States shall exchange such information as is necessary for the carrying out
this Convention and
the domestic laws
the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities including courts other than those concerned with the assessment or collection
the taxes which are the subject
the Convention, or with the prosecution
fences in relation thereto.
paragraph
the Contracting States the obligation (a) to carry out administrative measures at variance with the laws or the administrative practice
that or
the other Contracting State; (b) to supply particulars which are not obtainable under the laws or in the normal course
the administration
that or
the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure
which would be contrary to public policy. ARTICLE 27 Diplomatic and Consular
ficials Nothing in this Convention shall affect the fiscal privileges
diplomatic or consular
ficials under the general rules
international law or under the provisions
special agreements. CHAPTER VII Final Provisions ARTICLE 28 Entry into Force
ratification shall be exchanged at Vienna as soon as possible.
instruments
ratification, and its provisions shall have effect (a) in respect
taxes on income derived on or after the first day
January, 1977; (b) in respect
taxes on capital levied as from the first day
January, 1977. ARTICLE 29 Termination This Convention shall remain in force indefinitely but either
the Contracting DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
AUSTRIA [ S.L.123.12 17 States may, on or before the thirtieth day
June in any calendar year beginning after the expiration
a period
three years from the date
its entry into force, give to the other Contracting State, through diplomatic channels, written notice
termination and, in such event, the Convention shall cease to be effective: (a) in respect
taxes on income derived on or after the first day
January next following the year during which notice
termination has been given; (b) in respect
taxes on capital levied as from the first day
January next following the year during which notice
termination has been given. IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Convention. DONE at Bonn on the 29th day
May, 1978, in duplicate in the German and English languages, both texts being equally authentic. E. ATTARD BEZZINA For the Republic
Malta FRANZ PEIN For the Republic
Austria
AI explanation based on the official legal text. Indicative, not a substitute for legal advice.