Under a resolution of October 24, 2013, A 2013/0010, the Supreme Administrative Court submitted a request to determine the unconstitutionality of Art. 14 tax treaty with Liechtenstein because the exemption method is provided for in the case of revenues from independent personal services – in contrast to business profits for which Art. 7 of the DTC is applied. The Constitutional Court will now have to clarify if it applies the rulings developed in the Austrian Income Tax Act concerning the fuzzy lines between independent personal services and business services to the tax treaties as well. If this is decided in the affirmative, the avoidance of unobjective domestic differentiations in DTC would have to be taken into consideration in cases where there are deviations (in particular unilaterally for Austria) to the OECD standard in a DTC.