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Article 21
Other Income
- 1.
- Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of
this Convention shall be taxable only in that State.
- 2.
- The provisions of paragraph 1 of this Article shall not apply to income, other than income from immovable property as
defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State,
carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that
other State independent personal services from a fixed base situated therein, and the right or property in respect of which
the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of
Article 7 or Article 14, as the case may be, shall apply.
Article 22
Capital
- 1.
- Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and
situated in the other Contracting State, may be taxed in that other State.
- 2.
- Capital represented by movable property forming part of the business property of a permanent establishment which an
enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base
available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent
personal services, may be taxed in that other State.
- 3.
- Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic or
by boats and by movable property pertaining to the operation of such ships, aircraft and boats, shall be taxable only in
that Contracting State.
- 4.
- All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Article 23
Elimination of Double Taxation
- 1.
-
In the case of Austria, double taxation shall be avoided as follows:
- a)
- Where a resident of Austria derives income or owns capital which, in accordance with the provisions of this
Convention may be taxed in Ukraine, Austria shall, subject to the provisions of subparagraphs b and c, exempt such
income or capital from tax.
- b)
- Where a resident of Austria derives items of income which, in accordance with the provisions of Articles 10,
11 and 12 may be taxed in Ukraine, Austria shall allow as a deduction from the tax on the income of that resident an
amount equal to the tax paid in Ukraine. Such deduction shall not, however, exceed that part of the tax, as computed
before the deduction is given which is attributable to such items of income derived from Ukraine.
- c)
- Dividends covered by paragraph 2 subparagraph a of Article 10 and paid by a company which is a resident of Ukraine
to a company which is a resident of Austria shall, subject to the relevant provisions of the domestic law of Austria
but irrespective of any deviating minimum holding requirements of that law, be exempt from tax in Austria.
- d)
- Income derived by a resident of Austria which is considered by Austria to be taxable under this Convention in
Ukraine may nevertheless be taxed in Austria after the conduct of a mutual agreement procedure, if Ukraine exempts that
income from tax by virtue of this Convention.
- 2.
-
In the case of Ukraine, double taxation shall be avoided as follows:
- a)
-
Subject to the provisions of the law of Ukraine regarding the elimination of tax paid in a territory outside Ukraine
(which shall not affect the general principle hereof), Austrian tax payable under the laws of Austria and in
accordance with this Convention, whether directly or by deduction, on profits, income or capital from sources within
Austria shall be allowed as a credit against any Ukrainian tax computed by reference to the same profits, income or
capital by reference to which the Austrian tax is computed.
Such deductions in either case shall not exceed that part of income tax or capital tax, as computed before the
deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in
Austria.
- b)
- For the purposes of subparagraph a of this paragraph profits, income and capital gains owned by a resident of
Ukraine which may be taxed in Austria in accordance with this Convention shall be deemed to arise from sources in
Austria.
- 3.
- Where in accordance with any provision of the Convention income derived or capital owned by a resident of a Contracting
State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining
income or capital of such resident, take into account the exempted income or capital.
Article 24
Non--Discrimination
- 1.
- Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any
requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which
nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one
or both of the Contracting States.
- 2.
- Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any
taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected
requirements to which nationals of the State concerned in the same circumstances are or may be subjected.
- 3.
- The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State
shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State
carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to
residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account
of civil status or family responsibilities which it grants to its own residents.
- 4.
- Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11, or paragraph 6 of Article 12,
apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other
Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the
same conditions as if they had been paid to a resident of the first--mentioned State. Similarly, any debts of an enterprise
of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable
capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the
first--mentioned State.
- 5.
- Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or
indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first--mentioned State
to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected
requirements to which other similar enterprises of the first--mentioned State are or may be subjected.
- 6.
- The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and
description.
Last modified: 2002-07-26
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