Vorbehalte und Erklärungen für Vertrag Nr.127 - Übereinkommen über die gegenseitige Amtshilfe in Steuersachen

Art der Erklärung : Erklärungen, Kündigungen, Abweichungen
Datum 16/09/2019

Österreich

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 28 August 2014 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.a.i

- income tax (Einkommensteuer)
- corporation tax (Körperschaftsteuer)

Article 2, paragraph 1b.iii. C

- value-added tax (Umsatzsteuer).
In Kraft: 01/12/2014 -
Artikel betroffen : 2

Declarations transmitted by a Note Verbale from the Permanent Representation of Austria to the Council of Europe to the Secretariat General of the Council of Europe on 15 November 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
In Kraft: 15/11/2018 -
Artikel betroffen : 28


Quelle : Vertragsbüro auf http://conventions.coe.int - * Disclaimer.