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TAXATION CONVENTION WITH AUSTRIA MESSAGE ... - IRS …

TAXATION CONVENTION WITH AUSTRIAMESSAGEFROMTHE PRESIDENT OF THE UNITED STATESTRANSMITTINGCONVENTION BETWEEN THE UNITED STATES OF AMERICA ANDTHE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTIONOF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME, SIGNED AT VIENNA ON MAY 31, EFFECTIVE DATE UNDER ARTICLE 28: 1 JANUARY 1999 TABLE OF ARTICLESA rticle 1----------------------------------Perso nal ScopeArticle 2----------------------------------Taxes CoveredArticle 3----------------------------------Gener al DefinitionsArticle 4----------------------------------Resid entArticle 5----------------------------------Perma nent EstablishmentArticle 6----------------------------------Incom e from Real PropertyArticle 7----------------------------------Busin ess ProfitsArticle 8----------------------------------Shipp ing and Air TransportArticle 9----------------------------------Assoc iated EnterprisesArticle 10--------------------------------Divide ndsArticle 11.

Jan 01, 1999 · Article 29-----Termination Letter of Submittal-----of 30 August, 1996 Letter of Transmittal-----of 4 September, 1996 ... such rental income is treated as royalty income, which may be taxed by the source country ... Like other U.S. tax treaties and agreements, this Convention provides the standard anti-abuse rules for certain

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  Agreement, Rental, Termination, Austria

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