Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Oostenrijk tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen:Partijen en gegevens

Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Oostenrijk tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Partijen en gegevens

Geldend

Documentgegevens:

Geldend vanaf 21-04-1971

Bronpublicatie:: 01-09-1970, Trb. 1970, 169 (uitgifte: 13-10-1970, kamerstukken/regelingnummer: -)
Inwerkingtreding: 21-04-1971
Bronpublicatie inwerkingtreding:: 28-04-1971, Trb. 1971, 80 (uitgifte: 01-01-1971, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen

Bronnen

Trb. 1970, 169

Trb. 1971, 80

Trb. 1990, 13

Trb. 1991, 17

Trb. 1991, 18

Trb. 2002, 3

Trb. 2003, 8

Trb. 2003, 9

Trb. 2003, 10

Trb. 2008, 213

Trb. 2009, 81

Trb. 2009, 160

Trb. 2010, 50

Trb. 2010, 170

Trb. 2015, 89

Partijen

Partij	Datum inwerkingtreding	Voorbehoud
het Koninkrijk der Nederlanden (het Europese deel van Nederland)	21-04-1971	1
Oostenrijk	21-04-1971	2

Voorbehouden, verklaringen en bezwaren

1	De Regering van het Koninkrijk der Nederlanden heeft op 04-12-1990 de volgende verklaring afgelegd: Dividends paid before 1 January 1991 and covered by paragraph 3 of Article 10 of the Convention between the Kingdom of the Netherlands and the Republic of Austria for the avoidance of double taxation with respect to taxes on income and on capital, with Final Protocol, signed at Vienna on 1 september 1970, as amended by the Protocol signed at The Hague on 18 december 1989, will enjoy full relief from Netherlands taxation at source under the terms of reciprocity, in order to prevent the application of the provisions of said paragraph 3 of Article 10 from taking retroactive effect.
2	De Regering van de Republiek Oostenrijk heeft op 30-11-1990 verklaard dat ‘dividends paid before 1 January 1991 and covered by Article 10 para. 3 of the Convention between the Kingdom of the Netherlands and the Republic of Austria for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, signed at Vienna on 1 September 1970, as amended by the Protocol signed at The Hague on 18 December 1989, will enjoy full relief from Austrian taxation at source by virtue of section 48 of the Federal Fiscal Proceedings Code (Bundesabgabenordnung) under the terms of reciprocity, in order to prevent the application of the provisions of said para. 3 of Article 10 from taking retroactive effect.’.

De Regering van het Koninkrijk der Nederlanden heeft op 04-12-1990 de volgende verklaring afgelegd:

Dividends paid before 1 January 1991 and covered by paragraph 3 of Article 10 of the Convention between the Kingdom of the Netherlands and the Republic of Austria for the avoidance of double taxation with respect to taxes on income and on capital, with Final Protocol, signed at Vienna on 1 september 1970, as amended by the Protocol signed at The Hague on 18 december 1989, will enjoy full relief from Netherlands taxation at source under the terms of reciprocity, in order to prevent the application of the provisions of said paragraph 3 of Article 10 from taking retroactive effect.

De Regering van de Republiek Oostenrijk heeft op 30-11-1990 verklaard dat ‘dividends paid before 1 January 1991 and covered by Article 10 para. 3 of the Convention between the Kingdom of the Netherlands and the Republic of Austria for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, signed at Vienna on 1 September 1970, as amended by the Protocol signed at The Hague on 18 December 1989, will enjoy full relief from Austrian taxation at source by virtue of section 48 of the Federal Fiscal Proceedings Code (Bundesabgabenordnung) under the terms of reciprocity, in order to prevent the application of the provisions of said para. 3 of Article 10 from taking retroactive effect.’.