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ARTICLE 24

U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Mutual Agreement Procedure

  1. Where a person considers that the actions of one or both of the Contracting States result or will result for him or her in taxation not in accordance with the provisions of this Convention, he or she may, irrespective of the remedies provided by the domestic law of those States, present his or her case to the competent authority of the Contracting State of which he or she is a resident or national.

  2. The competent authority shall endeavor, 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 endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. In particular the competent authorities of the Contracting States may agree:

a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State;

b) to the same allocation of income, deductions, credits, or allowances between persons; c) to the same characterization of particular items of income; d) to a common determination of the State in which an item of income arises; and e) to a common meaning of a term. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

  1. The competent authorities of the Contracting States may communicate with each other directly for the purpose reaching an agreement in the sense of the preceding paragraphs.

  2. The competent authorities of the Contracting States shall consult together with a view to developing a commonly agreed application of the provisions of this Convention, including the provisions of Article 16 (Limitation on Benefits). The competent authorities of the Contracting States may each prescribe regulations to carry out the purposes of this Convention.

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▸Contents — U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf
U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf

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