The municipal tax levied in Austria is considered to be a "tax on the total amount of wages or salaries paid by enterprises" according to Art. 2 par. 2 of the OECD Model Convention. Many Austrian tax treaties contain a provision such as Art. 2 par. 2 OECD Model Convention, but do not explicitly mention the municipal tax in Art. 2 par. 3. The OECD Fiscal Committee established a working party which produced a report in 1969 that took the following position: simply not mentioning a certain tax in Art. 2 par. 3 does not ensure that this tax ist not covered in the tax treaty (even if the treaty states do not want this tax to be covered in the treaty). Michael Lang examines the consequences this assumption has on the question of whether Austrian tax treaties are applicable to Austrian municipal tax.