Double Taxation Relief (Taxes on Income) (Austria) Order, 1957
| Jurisdiction | UK Non-devolved |
1957 No. 598
INCOME TAX
DOUBLE TAXATION RELIEF
The Double Taxation Relief (Taxes on Income) (Austria) Order, 19575thApril 1957
At the Court at Buckingham Palace, the 5th day of April, 1957
Present,
The Queen's Most Excellent Majesty in Council
Whereas a draft of this Order was laid before the Commons House of Parliament in accordance with the provisions of subsection (6) of section three hundred and forty-seven of the Income Tax Act, 1952(a), and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of this Order:
Now, therefore, Her Majesty, in exercise of the powers conferred upon Her by subsection (1) of the said section three hundred and forty-seven, as amended by subsection (2) of section seventy of the Finance Act, 1952(b), and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—
1. This Order may be cited as the Double Taxation Relief (Taxes on Income) (Austria) Order, 1957.
2. It is hereby declared—
(a) that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Government of Austria with a view to affording relief from double taxation in relation to income tax, profits tax or excess profits levy and taxes of a similar character imposed by the laws of Austria; and
(b) that it is expedient that those arrangements should have effect.
W. G. Agnew.
(a) 15 & 16 Geo. 6 & 1 Eliz. 2. c. 10.
(b) 15 & 16 Geo. 6 & 1 Eliz. 2. c. 33.
SCHEDULE
CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
Her Majesty the Queen of the United Kingdom of Great Britain and Northern Ireland and of her other Realms and Territories, Head of the Commonwealth, and the Federal President of the Republic of Austria,
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have appointed for that purpose as their Plenipotentiaries:—
Her Majesty the Queen of the United Kingdom of Great Britain and Northern Ireland and of her other Realms and Territories, Head of the Commonwealth:
For the United Kingdom of Great Britain and Northern Ireland:—
His Excellency Sir Geoffrey Arnold Wallinger, K.C.M.G., Her Majesty's Ambassador Extraordinary and Plenipotentiary at Vienna;
The Federal President of the Republic of Austria:—
Sektionschef Dr. Josef Stangelberger and Ministerialrat Dr. Otto Watzke of the Federal Ministry of Finance,
Who, having communicated to each other their Full Powers, found in good and due form, have agreed as follows:—
ARTICLE I
(1) The taxes which are the subject of the present Convention are:—
(a) in Austria:
the Einkommensteuer (income tax), the Körperschaftsteuer (corporation tax), and the Beitrag vom Einkommen zur Förderung des Wohnbaues und für Zwecke des Familienlastenausgleiches (contribution from income for the promotion of residential building and for the equalisation of family burdens), (hereinafter referred to as "Austrian tax");
(b) in the United Kingdom of Great Britain and Northern Ireland:
the income tax (including surtax), the profits tax, and the excess profits levy, (hereinafter referred to as "United Kingdom tax").
(2) The present Convention shall also apply to any other taxes of a substantially similar character imposed in Austria or in the United Kingdom after the date of the signature of this Convention.
ARTICLE II
(1) In the present Convention, unless the context otherwise requires:
(a) The term "United Kingdom" means Great Britain and Northern Ireland;
(b) The term "Austria" means the Republic of Austria;
(c) The terms "one of the territories" and "the other territory" mean the United Kingdom or Austria, as the context requires;
(d) The term "taxation authorities" means, in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representatives, in the case of Austria the Federal Ministry of Finance and, in the case of any territory to which the present Convention is extended under Article XX, the competent authority for the administration in such territory of the taxes to which the present Convention applies;
(e) The term "tax" means United Kingdom tax or Austrian tax, as the context requires;
(f) The term "person" comprises an individual and any body of persons, corporate or not corporate;
(g) The term "company" means any body corporate and any entity which is treated as a body corporate for tax purposes;
(h) The term "resident of the United Kingdom" means:
(aa) any individual who is resident in the United Kingdom for the purposes of United Kingdom tax and not resident ("Wohnsitz" oder "gewöhnlicher Aufenthalt") in Austria for the purposes of Austrian tax;
(bb) any company whose business is managed and controlled in the United Kingdom;
(i) The term "resident of Austria" means:
(aa) any individual who is resident ("Wohnsitz" oder "gewöhnlicher Aufenthalt") in Austria for the purposes of Austrian tax and not resident in the United Kingdom for the purposes of United Kingdom tax;
(bb) any company which has its management and control ("Geschäftsleitung") in Austria;
(j) The terms "resident of one of the territories" and "resident of the other territory" mean a person who is a resident of the United Kingdom, or a person who is a resident of Austria, as the context requires;
(k) The terms "United Kingdom enterprise" and "Austrian enterprise" mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of Austria, and the terms "enterprise of one of the territories" and "enterprise of the other territory" mean a United Kingdom enterprise or an Austrian enterprise, as the context requires;
(l) The term "permanent establishment", when used with respect to an enterprise of one of the territories, means a branch, management, factory, office or other fixed place of business such as a mine, oil well, quarry or other place of natural resources subject to exploitation, a permanent sales exhibition, or a construction project, assembly project or the like, the duration of which has exceeded or is likely to exceed twelve months; the term shall however not include an agent or employee unless the agent or employee has, and habitually exercises, in the other territory, a general authority to negotiate and conclude contracts on behalf of the enterprise or maintains a stock of merchandise belonging to that enterprise from which he regularly fills orders on its behalf.
In this connexion—
(aa) An enterprise of one of the territories shall not be deemed to have a permanent establishment in the other territory merely because it carries on business dealings in that other territory through a bona fide broker or general commission agent (Handelsmakler oder Kommissionär) or any other agent of genuinely independent status acting in each case in the ordinary course of his business as such;
(bb) The fact that an enterprise of one of the territories maintains in the other territory a fixed place of business exclusively for the purchase of goods or merchandise shall not of itself constitute that fixed place of business a permanent establishment of the enterprise, except where the purchases are made by an agent or employee who has a general authority to negotiate and conclude contracts on behalf of the enterprise and who habitually exercises that authority in the other territory;
(cc) The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company as a permanent establishment of its parent company.
(2) Where the present Convention provides (with or without...
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