Veräußerungsgewinne aus Beteiligungen nach dem neuen DBA mit den USA

A new double taxation treaty has been agreed on between the U.S. and Austria. Currently it is expected that this new treaty will become effective in 1998. This agreement provides for new regulations on gains from the alienation of shares. Claus Staringer describes these new stipulations, paying special attention to the Austrian tax law covering the change of legal status of companies.