In its decision of March 13^th, 2024, RV/7100082/2022, the Austrian Federal Tax Court dismissed as unfounded an appeal against a decision by the Ministry of Finance denying the elimination of double taxation for the years 2000 to 2019 requested on the basis of Sec 48 para 5 Federal Tax Code. It concerned the exemption of income taxed in Liechtenstein or, alternatively, the crediting of tax paid in Liechtenstein. The proceedings for the elimination of double taxation pursuant to Sec 48 para 5 Federal Tax Code were preceded by another legal dispute concerning income tax for the years 2000 to 2007, which the Federal Tax Court ruled on in its decision of March 7^th, 2016, RV/1100089/2012. The Austrian Supreme Administrative Court rejected the appeal lodged against this decision in its ruling of May 29^th, 2018, Ra 2016/15/0062. The cause of the double taxation was, on the one hand, an allocation conflict. On the other hand, there was also a conflict of residence: The Liechtenstein tax administration assumed that the taxpayer was resident in Liechtenstein under the existing tax treaty between the two countries, while the Austrian tax administration assumed that the taxpayer was resident in...