Non-residents without a PE in Austria are taxable therein only on specified Austrian-source income. This includes, inter alia, dividends, royalties, interest, income from Austrian-situs immovable property or the rental/leasing of certain tangible property in Austria, and income from the provision of technical or industrial consulting or the provision of labour for domestic use. A non-resident with a PE in Austria is taxed on income attributed to the PE in much the same way as a resident company. Note that in order to avoid potential conflicts with EU law, the tax treatment of Austrian PEs of EU/EEA companies is more aligned with the taxation of Austrian companies. Hence, subject to conditions, the Austrian PE of an EU/EEA company may qualify as the head of a consolidated group, and is eligible for the participation exemption regimes.