The Austrian Supreme Administrative Court has requested the Austrian Supreme Constitutional Court to declare Art. 14 of the tax treaty between Austria and Liechtenstein unconstitutional and, therefore, to end the application of this rule. The tax treaty between Austria and Liechtenstein provides for the credit method to avoid double taxation for business profits, whereas for income from independent activities the exemption method is applicable. The Austrian Supreme Administrative Court is of the view that there is no justification for this different treatment and it, therefore, constitutes an infringement of the principle of equality which is part of the Austrian constitution. Michael Lang critically analyzes the decision of the Austrian Supreme Administrative Court.