Convention between the United Mexican States and the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

• Coming into Force: 01 January 2005
• Citation: UNTS v. 2449 (p.277)
• Registration Date: 16 July 2007
• Registration Number: 44073
• Date of Conclusion: 13 April 2004
• Subject Terms: Taxation
• Type of Document: Bilateral
• Participants: Austria,México
• Party Submitting the Application for Registration: Mexico

Volume 2449, I-44073

277

No. 44073

____

Mexico

and

Austria

Convention between the United Mexican States and the Republic of Austria for the

avoidance of double taxation and the prevention of fiscal evasion with respect to

taxes on income and on capital (with protocol). Mexico City, 13 April 2004

Entry into force: 1 January 2005 by notification, in accordance with annex 28

Authentic texts: English, German and Spanish

Registration with the Secretariat of the United Nations: Mexico, 16 July 2007

Mexique

et

Autriche

Convention entre les États-Unis du Mexique et la République d'Autriche tendant à

éviter la double imposition et à prévenir l'évasion fiscale en matière d'impôts

sur le revenu et sur la fortune (avec protocole). Mexico, 13 avril 2004

Entrée en vigueur : 1er janvier 2005 par notification, conformément à l'annexe 28

Textes authentiques : anglais, allemand et espagnol

Enregistrement auprès du Secrétariat des Nations Unies : Mexique, 16 juillet 2007

Volume 2449, I-44073

278

[ ENGLISH TEXT – TEXTE ANGLAIS ]

CONVENTION BETWEEN THE UNITED MEXICAN STATES AND THE

REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXA-

TION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT

TO TAXES ON INCOME AND ON CAPITAL

The United Mexican States and the Republic of Austria;

Desiring to conclude a Convention for the Avoidance of Double Taxation and the

Prevention of Fiscal Evasion with respect to taxes on income and on capital, hereafter re-

ferred to as the "Convention";

Have agreed as follows:

Article 1. Personal Scope

This Convention shall apply to persons who are residents of one or both of the Con-

tracting States.

Article 2. Taxes Covered

1. This Convention shall apply to taxes on income and on capital imposed by each of

the Contracting States, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital all taxes imposed on to-

tal income, on total capital, or on elements of income or of capital, including taxes on

gains from the alienation of movable or immovable property, as well as taxes on capital

appreciation.

3. The existing taxes to which the Convention shall apply are in particular:

a) in Austria:

(i) the income tax (die Einkommensteuer);

(ii) the corporation tax (die Korperschaftsteuer);

(hereinafter referred to as "Austrian tax");

(b) in Mexico:

(i) the income tax (el impuesto sobre la renta);

(ii) the assets tax (el impuesto al activo);

(hereinafter referred to as "Mexican tax").

4. The Convention shall apply also to any identical or substantially similar taxes

which are imposed after the date of signature of the Convention in addition to, or in place

of, the existing taxes. The competent authorities of the Contracting States shall notify

each other of any significant changes which have been made in their respective taxation

laws.

Volume 2449, I-44073

279

Article 3. General Definitions

1. For the purposes of this Convention, unless the context otherwise requires:

a) the term "Austria" means the Republic of Austria;

b) the term "Mexico" means the United Mexican States; when used in a geographi-

cal sense it includes the territory of the United Mexican States as well as the integrated

parts of the Federation; the islands, including the reefs and cays in the adjacent waters;

the islands of Guadalupe and Revillagigedo; the continental shelf and the seabed and

sub-soil of the islands, cays and reefs; the waters of the territorial seas and the inland wa-

ters and beyond them the areas over which, in accordance with the international law,

Mexico may exercise its sovereign rights of exploration and exploitation of the natural

resources of the seabed, sub-soil and the suprajacent waters; and the air space of the na-

tional territory to the extent and conditions established by international law;

c) the terms "a Contracting State " and "the other Contracting State" mean Mexico

or Austria, as the context requires;

d) the term "person" includes an individual, a company and any other body of per-

sons;

e) the term "company" means any body corporate or any entity which is treated as

a body corporate for tax purposes;

f) the terms "enterprise of a Contracting State" and "enterprise of the other Con-

tracting State" mean, respectively, an enterprise carried on by a resident of a Contracting

State and an enterprise carried on by a resident of the other Contracting State;

g) the term "international traffic" means any transport by a ship or aircraft operated

by an enterprise which is a resident of a Contracting State, except when the ship or air-

craft is operated solely between places in the other Contracting State;

h) the term "national" means :

(i) any individual possessing the nationality of a Contracting State;

(ii) any legal person, partnership or association deriving its status as such from

the laws in force in a Contracting State;

i) the term "competent authority" means:

(i) in Austria, the Federal Minister of Finance or his authorised representative;

(ii) in Mexico, the Ministry of Finance and Public Credit;

j) the term "enterprise" applies to the carrying on of any business;

k) the term "business" includes the performance of professional services and of

other activities of an independent character.

2. As regards the application of the Convention at any time by a Contracting State,

any term not defined therein shall, unless the context otherwise requires, have the mean-

ing that it has at that time under the law of that State for the purposes of the taxes to

which the Convention applies, any meaning under the applicable tax laws of that State

prevailing over a meaning given to the term under other laws of that State.