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Germany - Austria Tax Treaty (as amended by 2010 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 8

Maritime, Inland Water and Air Transport

(1) Profits derived from the use of ships and aircraft in international traffic shall be taxable only in the Contracting State in which the place of the effective management of the enterprise is situated.

(2) Profits derived from the use of ships intended for inland water transport shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

(3) For purposes of this Article, the terms "profits derived from the operation of ships or aircraft in international traffic" and "profits derived from the use of ships intended for inland water transport" shall also include profits derived from:

  • (a) the irregular rental of ships or aircraft, and
  • (b) income from the use or rental of containers (including trailers and equipment belonging to the trailers that is intended for container transport), if this income can be attributed to the profits cited in paragraph (1).

(4) If the place of effective management of a maritime or inland water transport enterprise is situated aboard a ship, it shall be deemed to be situated in the Contracting State in which the ship's home port is situated or, in the absence of a home port, in the Contracting State of which the person operating the ship is a resident.

(5) The provisions of paragraph (1) of this Article shall also apply to profits from participation in a pool, a joint venture, or an international transport agency.