On October 24^th, 2013, the Austrian Supreme Administrative Court submitted to the Austrian Constitutional Court the Austro-Liechtenstein tax treaty with the request to examine whether Art. 14 of the treaty violates the Austrian constitution. This action which is unique in the Austrian tax treaty history was prompted by the fact that the tax treaty with Liechtenstein requires the application of the credit method for trading activities (“business profits”) covered by Art. 7, whereas the exemption method is provided for activities of the liberal professions (“independent personal services”) covered by Art. 14. As a result, trading enterprises are unable to benefit from the low tax regime in Liechtenstein, but enterprises of the liberal professions can fully enjoy Liechtenstein’s beneficial tax treatment. In SWI 2013, 514, Sutter has published an article which is in support of the Administrative Court’s initiative, whereas Loukota has the opposite view, which is discussed in the following presentation.