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Austria - San Marino Tax Treaty (as amended by 2009 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.


At the moment of signing the Convention with respect to taxes on income and on capital, this day concluded between the Republic of Austria and the Republic of San Marino, the undersigned have agreed that the following provisions shall form an integral part of the Convention.

(1) With reference to paragraph (2) of Article 5:

  • The term "permanent establishment" also includes a server.

(2) With reference to paragraph (2) of Article 10:

  • The reference to domestic law in sub-paragraph (b) relates to domestic anti-abuse provisions.

(3) With reference to paragraph (3) of Article 16:

  • It is understood that paragraph (3) shall also apply to legal entities which carry on orchestras, theatres, ballet groups as well as to members of such cultural entities if such legal entities substantially are non-profit entities and if this is certified by the competent authority of the State of residence.

(4) With reference to paragraph (3) of Article 21:

  • (a) For the purposes of paragraph (3) such remuneration shall also include remuneration for damage resulting from crimes, vaccinations or similar reasons.
  • (b) The income mentioned in this paragraph shall not be taken into consideration when applying the exemption with progression method.

*(5) With reference to Article 26:


(6) Interpretation of the Convention:

  • It is understood that provisions of the Convention which are drafted according to the corresponding provisions of the OECD Model Convention on Income and on Capital shall generally be expected to have the same meaning as expressed in the OECD Commentary thereon. The understanding in the preceding sentence will not apply with respect to the following:
    • (a) any reservations or observations to the OECD Model or its Commentary by either Contracting State;
    • (b) any contrary interpretations in this Protocol;
    • (c) any contrary interpretation in a published explanation by one of the Contracting States that has been provided to the competent authority of the other Contracting State prior to the entry into force of the Convention;
    • (d) any contrary interpretation agreed to by the competent authorities after the entry into force of the Convention.
  • The OECD Commentary-as it may be revised from time to time-constitutes a means of interpretation in the sense of the Vienna Convention of 23 May 1969 on the Law of Treaties.

IN WITNESS WHEREOF, the Plenipotentiaries of the two Contracting States, duly authorised thereto, have signed this Protocol.

DONE in duplicate at Vienna, on the twenty-fourth day of November 2004, in the German, Italian and English languages, each text being equally authentic. In case of divergence of interpretation the English text shall prevail.