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 14
INCOME FROM EMPLOYMENT

1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar  remuneration derived by a resident of a Contracting State in respect of an employment shall  be taxable only in that State unless the employment is exercised in the other Contracting  State. If the employment is so exercised, such remuneration as is derived therefrom may be  taxed in that other State.


2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of  a Contracting State in respect of an employment exercised in the other Contracting State  shall be taxable only in the first-mentioned State if:  


a) the recipient is present in the other State for a period or periods not exceeding  in the aggregate 183 days in any twelve-month period commencing or ending  in the fiscal year concerned, and  


b) the remuneration is paid by, or on behalf of, an employer who is not a resident  of the other State, and  


c) the remuneration is not borne by a permanent establishment which the  employer has in the other State.  


3. Notwithstanding the preceding provisions of this Article, remuneration derived in  respect of an employment exercised aboard a ship or aircraft operated in international  traffic, may be taxed in the State of which the enterprise operating the ship or aircraft is a  resident.