Art. 25 - 29

1.

Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.

2.

The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

3.

The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention, if there is a sufficient reason for consultation.

4.

The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.

1.

The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2.

In no case shall the provisions of paragraph 1 of this Article be construed so as to impose on the competent authority of either Contracting State the obligation:

a)

to carry out administrative measures at variance with the laws and administrative practice of either Contracting State;

b)

to supply information which is not obtainable under the laws or in the normal course of the administration of either Contracting State;

c)

to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.

Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

1.

Each of the Contracting States shall notify to the other, through the diplomatic channels the completion of the procedures required by its domestic law for the bringing into force of this Convention. This Convention shall enter into force on the thirtieth day after the date of the latter of these notifications and shall thereupon have effect:

a)

in respect of taxes withheld at the source on amounts paid on or after 1 January in the calendar year next following that in which the Convention enters into force; and

b)

in respect of other taxes for taxable years or periods beginning on or after 1 January in the calendar year next following that in which the Convention enters into force.

2.

From the date of entry into force of this Convention the Agreement for the avoidance of double taxation with respect to taxes on income and on property between the Republic of Austria and the former USSR signed on 10 April 1981 shall cease to have effect in relations between Ukraine and Austria. However, the provisions of the Agreement shall continue to have effect for taxable years or periods which are expired before the time at which the provisions of this Convention shall be effective.

This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect:

a)

in respect of taxes withheld at the source on amounts paid on or after 1 January in the calendar year next following that in which the notice of termination is given; and

b)

in respect of other taxes for taxable years or periods beginning on or after 1 January in the calendar year next following that in which the notice of termination is given.

IN WITNESS WHEREOF the undersigned, duly authorized thereto have signed this Convention.

DONE in duplicate in Kiew on the 16--th day of October 1997 in the Ukrainian, German and English languages, all texts being equally authentic. In the case of divergence of interpretation the English text shall prevail.

For the Government of the Republic of Austria:
Rudolf Edlinger

For the Government of Ukraine:
Mykola Azarov

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