DTT Albania/Bosnia & Herzegovina | DTT Albania/Bosnia & Herzegovina vs OECD-MC |
DTT Austria/Bosnia & Herzegovina | DTT Austria/Bosnia & Herzegovina vs OECD-MC |
DTT Bosnia & Herzegovina/Croatia | DTT Bosnia & Herzegovina/Croatia vs OECD-MC |
Entry into force | 22 June 2005 |
Effective Date | 1 January 2006 |
Art 4 Resident | Art 4 of this Convention does not contain any special provisions in contrast to the OECD-MC. |
Art 5 Permanent establishment | Art 5 of this Convention does not contain any deviations from the OECD-MC. |
Art 6 Income from immovable property | In contrast to the OECD-MC, Art 6 para 4 of this Convention stipulates that the provisions of para 1 and para 3 of this Art shall also apply to income from immovable property in use for the purpose of independent business activity. This means that income derived from such immovable property situated in the other Contracting State is taxable in the other Contracting State. |
Art 7 Business profits | Art 7 of this Convention corresponds to Art 7 of the OECD-MC. |
Art 8 International traffic | Art 8 para 1 of this Convention – compared to Art 8 para 1 of the OECD-MC – additionally includes profits derived from the operation of road transport vehicles in international traffic. |
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 |
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laws of that State, but the withholding tax shall not exceed 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends. | |
Art 11 Interest | According to Art 11 para 2 of this Convention, which corresponds to Art 11 of the OECD-MC, interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner is a resident of the other Contracting State, the withholding tax shall not exceed 10 per cent of the gross amount of the interest. |
Art 12 Royalties | In contrast to the OECD-MC, Art 12 para 2 of this Convention stipulates that royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner is a resident of the other Contracting State, the withholding tax shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. |
Art 13 Capital gains | Art 13 para 4 of this Convention states that gains from the alienation of shares of an enterprise, the property of which derives directly or indirectly from immovable property situated in a Contracting State may be taxed in that State. |
Art 14 Independent business activity | This Convention still includes an Art 14 (which is deleted in the OECD-MC) stating that income derived from professional activities or other independent activities shall be taxable only in the State of residence, except if the earner has a permanent establishment regularly available to him in the other Contracting State for the purpose of performing his activities or if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period, commencing or |
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ending in the fiscal year concerned (and this only applies to the income that is attributable to the fixed base or the activities performed in the other State). | |
Art 15 Income from employment | In contrast to the OECD-MC, Art 15 para 3 of this Convention includes remuneration derived from employment exercised aboard a road transport vehicle operated in international traffic. |
Art 16 Management board members' fees | Art 16 of this Convention corresponds to Art 16 of the OECD-MC, including special provisions concerning management board members' fees. |
Art 17 Artistes and sportsmen | Art 17 para 3, in contrast to the OECD-MC, states that income derived by a resident of a Contracting State from the activities as an entertainer or a sportsman exercised by him, shall be taxable only in that State if the activities are exercised in the other Contracting State within the context of a programme of cultural or sport exchange agreed upon by both Contracting States. |
Art 21 Professors and teachers | Art 21 of this Convention contains special provisions concerning professors and teachers. |
Art 22 Other income | Art 22 of this Convention – corresponding to 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. |
Art 24 Avoidance of double taxation | According to Art 24 of this Convention, double taxation shall be avoided by the credit method. |
Art 27 Exchange of information | Art 27 of this Convention stipulates that the competent authorities of the Contracting States shall exchange information concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the provisions of this Agreement. |
