SCHEDULE
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
The United Kingdom of Great Britain and Northern Ireland and the Republic of Austria;
Desiring to conclude a new Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
Have agreed as follows:
Personal scope
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Taxes covered
The taxes which are the subject of this Convention are;
in the United Kingdom of Great Britain and Northern Ireland;
the income tax (including surtax);
the corporation tax; and
the capital gains tax;
in Austria:
the income tax (die Einkommensteuer);
the corporation tax (die Körperschaftsteuer);
the contribution from income for the promotion of residential building and for the equalisation of family burdens (der Beitrag vom Einkommen zur Förderung des Wohnbaues und für Zwecke des Familienlastenausgleiches);
the contribution from income to the emergency fund (der Katastrophen-fondsbeitrag vom Einkommen);
the directors' tax (die Aufsichtstratsabgabe);
the tax on commercial and industrial enterprises, including the tax levied on the sum of wages (die Gewerbesteuer einschliesslich der Lohnsummensteuer);
the special tax on income (die Sonderabgabe vom Einkommen).
This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify to each other any changes which are made in their respective taxation laws.
General definitions
In this Convention, unless the context otherwise requires:
the term “United Kingdom” means
the term “Austria” means
the term “nationals” means:
in relation to the United Kingdom, all citizens of the United Kingdom and Colonies who derive their status as such from their connection with the United Kingdom and all legal persons, partnerships and associations deriving their status as such from the law in force in the United Kingdom;
in relation to Austria, all Austrian nationals and all legal persons, partnerships, associations and other entities deriving their status as such from the law in force in Austria;
the terms “a Contracting State” and “the other Contracting State”
the term “person” comprises an individual, a company and any other body of persons;
the term “company” means
the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State”
the term “competent authority” means,
Where under any provision of this Convention income is relieved from Austrian tax, and under the law in force in the United Kingdom, an individual, in respect of the said income, is subject to tax by reference to the amount thereof which is remitted to or received in the United Kingdom and not by reference to the full amount thereof, then the relief to be allowed under this Convention in Austria shall apply only to so much of the income as is remitted to or received in the United Kingdom.
As regards the application of this Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Convention.
Fiscal domicile
For the purposes of this Convention, the term “resident of a Contracting State” means, The terms “resident of the United Kingdom” and “resident of Austria”
where by reason of the provisions of paragraph (1) of this Article an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules:
he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him.If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closest (centre of vital interests);
if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;
if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national;
if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
Where by reason of the provisions of paragraph (1) of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.
Permanent establishment
For the purposes of this Convention, the term “permanent establishment” means
The term “permanent establishment” shall include especially:
a place of management;
a branch;
an office;
a factory;
a workshop;
a mine, quarry or other place of extraction of natural resources;
a building site or construction or assembly project which exists for more than twelve months.
The term “permanent establishment” shall not be deemed to include:
the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise;
the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.
A person acting in a Contracting State on behalf of an enterprise of the other Contracting State—other than an agent of an independent status to whom the provisions of paragraph (5) of this Article apply—shall be deemed to be a permanent establishment in the first-mentioned State if he has, and habitually exercises in that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise.
An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business.
The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Income from immovable property
Income from immovable property may be taxed in the Contracting State in which such property is situated.
The term “immovable property”
The term “immovable property” shall in any case
The provisions of paragraph (1) of this Article shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
The provisions of paragraphs (1) and (3) of this Article shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of professional services.
Business profits
The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment...
