CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA AND THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON PROPERTY


Inkraft seit 2005-01-01

Artikel 21
PROPERTY

1.Property represented by immovable property referred to in Article 6, owned by a  resident of a Contracting State and situated in the other Contracting State, may be taxed in  that other State.  


2. Property represented by movable property forming part of the business property of a  permanent establishment which an enterprise of a Contracting State has in the other  Contracting State may be taxed in that other State.  


3. Property represented by ships and aircraft operated by an enterprise of a  Contracting State in international traffic, and by movable property pertaining to the operation  of such ships and aircraft, shall be taxable only in that State.  


4. All other elements of property of a resident of a Contracting State shall be taxable  only in that State.