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xiii | |
| Introduction (Klaus Vogel/Alexander Rust) |
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1 | (72) |
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Chapter I Scope of the Convention |
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Article 1 Persons Covered (Alexander Rust) |
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73 | (70) |
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Article 2 Taxes Covered (Roland Ismer/Alexander Blank) |
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143 | (28) |
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Article 3 General Definitions (Ana Paula Dourado/Georg Kofler/Ekkehart Reimer/Alexander Rust) |
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171 | (46) |
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Article 4 Resident (Roland Ismer/Katharina Riemer) |
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217 | (76) |
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Article 5 Permanent Establishment (Ekkehart Reimer) |
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293 | (116) |
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Chapter III Taxation of Income |
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Article 6 Income from Immovable Property (Ekkehart Reimer) |
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409 | (64) |
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Article 7 Business Profits (Ekkehart Reimer) |
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473 | (62) |
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Article 8 Shipping, Inland Waterways Transport and Air Transport (Georg Kofler) |
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535 | (42) |
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Article 9 Associated Enterprises (Georg Kofler) |
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577 | (128) |
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Pre Arts 10--12 Preface to Articles 10 to 12 (Eric Kemmeren) |
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705 | (70) |
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Article 10 Dividends (Werner Haslehner) |
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775 | (100) |
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Article 11 Interest (Werner Haslehner) |
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875 | (80) |
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Article 12 Income from Royalties (Matthias Valta) |
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955 | (78) |
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Article 13 Capital Gains (Ekkehart Reimer) |
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1033 | (52) |
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Article 14 Independent Personal Services (Ekkehart Reimer) |
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1085 | (4) |
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Article 15 Income from Employment (Luc De Broe) |
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1089 | (134) |
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Article 16 Directors' Fees/Directors' Fees and Remuneration of Top-Managerial Officials (Axel Cordewener) |
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1223 | (64) |
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Article 17 Entertainers and Sportspersons (Axel Cordewener) |
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1287 | (126) |
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Article 18 Pensions (Roland Ismer) |
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1413 | (52) |
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Article 19 Government Service (Roland Ismer/Michael Blank) |
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1465 | (44) |
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Article 20 Students (Luc De Broe) |
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1509 | (20) |
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Article 21 Other Income (Alexander Rust) |
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1529 | (32) |
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Chapter IV Taxation of Capital |
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Article 22 Capital (Ekkehart Reimer) |
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1561 | (20) |
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Chapter V Methods for Elimination of Double Taxation |
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Article 23 A Exemption Method (Alexander Rust) |
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1581 | (2) |
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Article 23 B Credit Method (Alexander Rust) |
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1583 | (74) |
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Chapter VI Special Provisions |
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Article 24 Non-discrimination (Alexander Rust) |
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1657 | (78) |
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Article 25 Mutual Agreement Procedure (Roland Ismer) |
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1735 | (92) |
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Article 26 Exchange of Information (Ana Paula Dourado/Johannes Becker) |
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1827 | (104) |
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Article 27 Assistance in the Collection of Taxes (Ana Paula Dourado/Kamilla Zembala) |
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1931 | (48) |
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Article 28 Members of Diplomatic Missions and Consular Posts (Roland Ismer/Daniela Endres) |
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1979 | (22) |
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Article 29 Territorial Extension (Johannes Becker) |
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2001 | (12) |
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Chapter VII Final Provisions |
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Article 30 Entry into Force (Kamilla Zembala) |
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2013 | (1) |
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Article 31 Termination (Kamilla Zembala) |
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2014 | (11) |
| Index |
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2025 | |
