DBA | Doppelbesteuerungsabkommen

Art 1 Unter das Abkommen fallende Personen

Österreichisches Musterabkommen

Artikel 1

Unter das Abkommen fallende Personen

Dieses Abkommen gilt für Personen, die in einem Vertragsstaat oder in beiden Vertragsstaaten ansässig sind.

OECD-Musterkommentar

COMMENTARY ON ARTICLE 1

CONCERNING THE PERSONS COVERED BY THE CONVENTION

1. Whereas the earliest conventions in general were applicable to “citizens” of the Contracting States, more recent conventions usually apply to “residents” of one or both of the Contracting States irrespective of nationality. Some conventions are of even wider scope because they apply more generally to “taxpayers” of the Contracting States; they are, therefore, also applicable to persons, who, although not residing in either State, are nevertheless liable to tax on part of their income or capital in each of them. It has been deemed preferable for practical reasons to provide that the Convention is to apply to persons who are residents of one or both of the Contracting States. The term “resident” is defined in Article 4.

Application of the Convention to partnerships

2. Domestic laws differ in the treatment of partnerships. These differences create various difficulties when ...