DTT Austria/Croatia | DTT Austria/Croatia vs OECD-MC |
Entry into force | 27 June 2001 |
Effective Date | 1 January 2002 |
Art 4 Resident | Art 4 of this Convention corresponds to Art 4 of the OECD-MC. |
Art 5 Permanent establishment | Art 5 of this Convention corresponds to Art 5 OECD-MC. |
Art 6 Income from immovable property | Art 6 para 4 of this Convention stipulates that the provisions of para 1 and para 3 of this Article – in contrast to the OECD-MC – shall also apply to income from immovable property used for the performance of independent personal services. |
Art 7 Business profits | Art 7 of this Convention corresponds to Art 7 of the OECD-MC. In addition, Art 7 para 8 of this Convention includes profits derived by any partner from his participation in a partnership and, in the case of Austria, from a participation in a „silent partnership“ (Stille Gesellschaft) created under Austrian law. |
Art 8 Shipping, inland waterways transport and air transport | Art 8 of this Convention corresponds to Art 8 OECD-MC. |
Art 9 Associated enterprises | Art 9 of this Convention does not contain – compared to the OECD-MC – the provision concerning an appropriate adjustment of the taxes charged in both States. |
Art 10 Dividends | In accordance with the OECD-MC, Art 10 para 2 lit a of this Convention states that dividends may be taxed in the Contracting State of which the legal entity paying the dividends is a resident and according to the laws of that State, but the withholding tax shall not exceed 15 per cent of the gross amount of the dividends. |
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than a partnership) which holds directly at least 10 per cent of the capital of the company paying the dividends, such dividends shall be taxable only in the state of residence of the beneficial owner. | |
Art 11 Interest | Art 11 para 2 of this Convention, in contrast to the OECD-MC, provides that interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but the withholding tax shall not exceed 5 per cent of the gross amount of the interest. |
Art 12 Royalties | Art 12 para 1 of this Convention – according to the OECD-MC – provides that royalties may only be taxed in the state of residence. |
Art 13 Capital gains | Art 13 of this Convention does not contain a special provision concerning gains from the alienation of shares of a company, the property of which consists directly or indirectly principally of immovable property. |
Art 14 Independent personal services | This Convention still includes an Art 14 (which is deleted in the OECD-MC) stipulating that income derived in respect of professional services or other activities of an independent character shall be taxable only in the State of residence, except if the earner has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities (and this only applies to the income that is attributable to the fixed base). |
Art 15 Dependent personal services | Art 15 of this Convention corresponds to Art 15 OECD-MC. |
Art 16 Directors' fees | Art 16 of this Convention corresponds to Art 16 of the OECD-MC including special provisions concerning directors' fees. |
Art 17 Artistes and sportsmen | Art 17 of this Convention corresponds to Art 17 of the OECD-MC including special provisions concerning artistes and sportsmen. |
Art 21 Other income | Art 21 of this Convention – in accordance with Art 21 of the OECD-MC – states that income not dealt with in the other articles of the Convention shall be taxable only in the state of residence. |
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Art 23 Elimination of double taxation | Art 23 of this Convention stipulates that double taxation shall be avoided in Austria by the exemption method with progression and in Croatia by the credit method. |
Art 26 Exchange of information | According to Art 26 of this Convention, the competent authorities of the Contracting States shall exchange information concerning taxes covered by the Convention insofar as the taxation arising thereunder is not contrary to the Agreement. |
