In the course of the revision of the Austro-Swiss Double Taxation Convention in 2006 the method for the avoidance of double taxation also had to be changed in order to achieve the goals of the treaty revision. This new wording gave rise to conflicting views concerning the personal scope of that provision. In particular, the view of the Ministry of Finance was disputed which limited the scope of application of the credit method only to income covered by Art. 15 para. 1 of the treaty and did not allow the application of the credit method to income derived from an employment exercised aboard a ship or aircraft operated in international traffic. In order to substantiate this Austrian view, consultations with the Swiss tax administration took place which confirmed the view expressed by the Austrian tax administration. Heinz Jirousek informs about the results of that consultation procedure.