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Volume 2165. A-24853 No. 24853. Canada and Austria CONVENTION BETWEEN CANADA AND THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RE- SPECT TO TAXES ON INCOME AND ON CAPITAL. VIENNA, 9 DECEM- BER 1976' No. 24853. Canada et Autriche CONVENTION ENTRE LE CANADA ET LA REPUBLIQUE D'AUTRICHE TENDANT A EVITER LES DOUBLES IMPOSITIONS ET A PREVENIR L'tVASION FISCALE EN MATItRE D'IMPOTS SUR LE REVENU ET SUR LA FORTUNE. VIENNE, 9 DtCEM- BRE 1976' PROTOCOL AMENDING THE CONVENTION BETWEEN THE REPUBLIC OF AUSTRIA AND CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVEN- TION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL, SIGNED AT VIENNA ON 9 DECEMBER 1976. VIENNA, 15 JUNE 1999 Entry into force : 29 January 2001, in accordance with article VI Authentic texts : English, French and German Registration with the Secretariat of the United Nations : Austria, 29 November 2001 PROTOCOLE MODIFIANT LA CONVENTION ENTRE LA REPUBLIQUE D'AUTRICHE ET LE CANADA TENDANT A EVITER LES DOU- BLES IMPOSITIONS ET A PRItVENIR LT'VA- SION FISCALE EN MATIERE D'IMPOTS SUR LE REVENU ET SUR LA FORTUNE, SIGNtE A VIENNE LE 9 DECEMBRE 1976. VIENNE, 15 JUIN 1999 Entree en vigueur : 29 janvier 2001, conformdment A l'article VI Textes authentiques : anglais, frangais et allemand Enregistrement aupres du Secretariat des Nations Unies : Autriche, 29 novembre 2001 [ ENGLISH TEXT - TEXTE ANGLAIS ] PROTOCOL AMENDING THE CONVENTION BETWEEN THE REPUBLIC OF AUSTRIA AND CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RE- SPECT TO TAXES ON INCOME AND ON CAPITAL, SIGNED AT VIEN- NA ON THE 9TH DAY OF DECEMBER 1976 The Republic of Austria and Canada, Desiring to amend the Convention between the Republic of Austria and Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Vienna on the 9th day of December 1976 (hereinafter referred to as "the Convention"), I. United Nations, Treaty Series Vol. 1466, 1-24853 - Nations Unies, Recueil des Traitds Vol. 1466, 1-24853
Volume 2165, A-24853 Have agreed as follows: Article I 1. Paragraph 2 of Article 10 of the Convention shall be deleted and replaced by the following: "2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed (a) except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada, 5 per cent of the gross amount of the dividends if the beneficial owner is a company that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends; and (b) 15 per cent of the gross amount of the dividends, in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid." 2. Paragraph 6 of Article 10 of the Convention shall be deleted and replaced by the following: "6. Notwithstanding any provision in this Convention, a Contracting State may impose on the earnings of a company attributable to permanent establishments in that State, or on the alienation of immovable property situated in that State by a company carrying on a trade in immovable property, tax in addition to the tax which would be chargeable on the earnings of a company that is a resident of that State, provided that the rate of such additional tax so imposed shall not exceed the percentage limitation provided for under subparagraph (a) of paragraph 2 of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term "earnings" means: (a) the earnings attributable to the alienation of such immovable property situated in that State as may be taxed by that State under the provisions of Article 6 or of paragraph 1 of Article 13; and (b) the profits attributable to such permanent establishments in that State (including gains from the alienation of property forming part of the business property, referred to in paragraph 2 of Article 13, of such permanent establishments) in accordance with Article 7 in a year and previous years after deducting therefrom: (i) business losses attributable to such permanent establishments (including losses from the alienation of property forming part of the business property of such permanent establishments) in such year and previous years, (ii) all taxes chargeable in that State on such profits, other than the additional tax referred to herein, (iii) the profits reinvested in that State, provided that the amount of such deduction shall be determined in accordance with the existing provisions of the laws of that State, as they may be amended from time to time without changing the general principle hereof, re-
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Treaty Series Treaties and internat
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Volume 2165, Table of Contents TABL
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No. 37814. Germany and Zambia: Volu
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N' 37807. Allemagne et Italie : Vol
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Volume 2165, Table des matikres 364
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NOTE BY THE SECRETARIAT Under Artic
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No. 37801 Germany and Benin Arrange
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No. 37803 Germany and Madagascar Ag
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No. 37805 Germany and Colombia Arra
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No. 37807 Germany and Italy Agreeme
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Volume 2165, 1-37807 Die Regierung
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Volume 2165, 1-37807 die Stelle von
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Volume 2165, 1-37807 Arlikel 5 (I)
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Volume 2165, 1-37807 Verwaltungsste
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Volume 2165, 1-37807 [ITALIAN TEXT
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Volume 2165, 1-37807 FAutorita indi
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Volume 2165, 1-37807 Articolo 4 I)
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Volume 2165, 1-37807 Articolo 7 Ghi
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Volume 2165, 1-37807 Article 9 Les
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No. 37809 Germany and Namibia Arran
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No. 37811 Germany and Burkina Faso
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No. 37813 Germany and Poland Arrang
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Volume 2165, 1-37813 3. Diese Verei
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Volume 2165, 1-37813 I. Liczba porz
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No. 37814 Germany and Zambia Agreem
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No. 37816 Spain and Morocco Agreeme
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Volume 2165, 1-37816 ARTIcCULO III
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Volume 2165, 1-37816 del caste tota
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Volume 2165, 1-3 7816 ARTIWc XVIII
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Volume 2165, 1-37816 Las autoridade
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Volume 2165, 1-3 7816 V. A list of
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Volume 2165, 1-37816 lois ou r~glem
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Volume 2165, 1-37816 V. Liste du pe
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No. 37818 European Community and Me
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Volume 2165, 1-37818 Participant No
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Volume 2165, 1-37818 Considering th
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Volume 2165, 1-3 7818 (d) national
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Volume 2165, 1-37818 2. In order to
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Volume 2165, 1-37818 FINAL ACT The
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Volume 2165, 1-37818 c) des program
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Volume 2165, 1-37818 3. Les parties
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No. 1242 United Nations (United Nat
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Volume 2165, 11-1242 6. Le financem
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