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Austria

Article 1 : Persons Covered
Article 2 : Taxes Covered
Article 3 : General Definitions
Article 4 : Resident
Article 5 : Permanent Establishment
Article 6 : Income from Immovable Property
Article 7 : Business Profits
Article 8 : Shipping and Air Transport
Article 9 : Associated Enterprises
Article 10 : Dividends
Article 11 : Interest
Article 12 : Royalties and Fees for technical services
Article 13 : Capital Gains
Article 14 : Independent Personal Services
Article 15 : Dependent personal services
Article 16 : Directors fees
Article 17 : Entertainers and sportspersons
Article 18 : Pensions and annuities
Article 19 : Government service
Article 20 : Students
Article 21 : Professors, Teachers and Research Scholars
Article 22 : Other Income
Article 23 : Elimination of Double Taxation
Article 24 : Non-Discrimination
Article 25 : Mutual Agreement Procedure
Article 26 : Exchange of Information
Article 27 : Members of Diplomatic Missions and Consular Activities
Article 28 : Entry into Force
Article 29 : Termination
 
 
 
 
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