THE CONVENTION BETWEEN THE GOVERNMENT OF THE AZERBAIJAN REPUBLIC AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA

of July 4, 2000

About avoidance of double taxation and prevention of tax avoidance on the income and on property

The government of the Azerbaijan Republic and the Government of the Republic of Austria for the purpose of the conclusion of the Convention on avoidance of double taxation and prevention of tax avoidance on the income and on property,

agreed as follows:

Article 1. Persons to whom the Convention is applied

1) This Convention is applied to persons who are residents of one or both Contracting States.

Article 2. Taxes to which the Convention extends

1) This Convention is applied to taxes on the income and on property, the collectable Contracting State or its administrative-territorial divisions or regional authorities, irrespective of taxation method.

2) all taxes levied from the total amount of the income, total cost of property or from separate elements of the income or property including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of salary or salary paid by the companies and also the taxes levied from the income from property increase in value belong To taxes on the income and on property.

3) the Convention, in particular, extends to the following existing taxes:

a) in Austria:

(i) tax on the income;

(ii) corporate tax;

(iii) land tax;

(iv) the taxes levied from the agricultural and forestry and landscape enterprises; and

(v) the taxes levied at the cost of the empty parcels of land

(further the referred to as "Austrian taxes");

b) in Azerbaijan:

(i) income tax of legal entities;

(ii) income tax;

(iii) property tax; and

(iv) land tax

(further the referred to as "Azerbaijani taxes").

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info