§ 1 des Entwurfs des DBA-Durchführungsgesetzes und die Auslegung von Doppelbesteuerungsabkommen

The Ministry of Finance has presented a draft for a double taxation treaty implementation act. Section 1 of this draft contains its own regulations on the interpretation of double taxation treaties. Heribert Franz Köck, Professor of International Law in Linz, takes a very critical view of this draft. He considers this implementation act unnecessary.