Die Grenzen der Abkommensbegünstigungen und die Ermessensentscheidung nach Art. 16 Abs. 2 DBA Österreich-USA

Article 16 of the U.S.-Austrian Double Taxation Convention 1996 contains extensive limitation of benefits rules in order to prevent residents of third countries from benefiting inappropriately from the provisions of the treaty. Under a "grace clause" in Article 16 Para. 2 a company that does not meet any of the specific tests, and therefore ist not entitled to treaty protection, may still be granted treaty benefits at the discretion of the competent authority of the source state after consultation...