The Government of the State of Qatar and the Government of the Republic of Austria in their desire to conclude an agreement regarding double taxation avoidance and prevention of tax evasion of taxes of income and capital have agreed on the following:

Article 1

Provisions of this agreement shall apply to persons who are residents of one or both of the two countries.

Article 2:

1-   This agreement shall apply to income and capital taxes imposed on the contracting state,  its political subdivisions and/or local authorities.

2-    Income and capital taxes shall be considered to be all taxes imposed on total income, total capital or on items of income or capital, including taxes imposed on profits gained from disposing of movable or immovable property, taxes on total wages or salaries paid by projects, as well as taxes on increase of the capital value.

3-    Taxes to which the agreement shall apply are in particular:

(A)       In the case of Qatar,  

-      Taxes on income,  referred to hereinafter as Qatari tax:

(B)        In the case of Austria:

1)  Income tax,

2)  Corporate tax,

3)  Land tax

4)  Tax on agricultural projects and forests,

5)  Tax on the value of idle land,

All the above mentioned shall be referred to hereinafter as Austrian tax.

4-   This agreement shall apply also to any taxes that are similar or identical in essence, which may be imposed after the date of signing of this agreement, in addition to the existing or substitute taxes. The competent authorities in the two contracting states shall notify one another about any essential changes which may be introduced to their tax laws.

Article 3:

This agreement shall have the following general definitions:

1-   , unless the context requires otherwise:

(a)       Qatar shall mean inland and regional waters and territories of the State of Qatar, water basins, underground soil and aerospace above them. The definition shall also cover  special economic region and continental drift over which Qatar exercises its sovereign rights and judicial jurisdiction as per provisions of International law and its internal laws and regulations,

(b)        Austria shall mean Republic of Austria,

(c)        Contracting country shall mean Qatar or Austria as the context requires,

(d)       Person shall mean any individual or company or any other group of persons,

(e)         Company shall mean any legal entity that pays tax.  

(f)           The Project of the contracting country shall mean  a project run by a resident of a contracting state.  The project of the other contracting country shall mean a project run by a resident of the other contracting country.

(g)        International transport shall mean transportation by ship or plane operated by a project which the headquarters of its actual  management is located in a contracting country, unless such ship or plane is operated only between places in the other contracting country,

(h)        The competent authority in the case of Qatar and Austria shall mean:

 Minister of Economy and Finance or his legal representative and Federal Minister of Finance or his legal representative respectively.

(i)          National regarding a contracting country, shall mean the following:

1-   Any individual holding nationality of the contracting country.

2-    Any legal person, company or society deemed as such by the applicable laws of the contracting country.

2) Any term not defined herein shall have the same meaning provided under the law of the contracting country for tax purposes to which this agreement applies., Furthermore any term not defined shall have a meaning applicable to tax laws of that country and that meaning shall prevail over any other meaning given to it under the other laws of the contracting country.

Article 4:

Resident:

1-   For the purposes of this agreement, the term “resident in a contracting state” shall mean the following:

(a)       In the case of Qatar, any individual having permanent place of residence or whose center of vital interests or normal place of residence is in Qatar and any company which its place of registration and actual management is in Qatar. The term also includes State of Qatar and its political subdivisions or its local authorities and legal entities.

In the case of Austria, any person who is subjected to the Austrian laws of taxes by virtue of his residence or headquarters of his management or any other criterion of similar nature. The term also includes Austria and its political subdivisions or its local authorities and legal entities. However, this term does not include any person who is not subjected to taxes in Austria unless with regard to income gained from sources in Austria or existing capital in Austria, or when an individual is resident under clause (1) of this article in both contracting states, his status shall be decided as per the following rules:

(a)       He/she shall be only considered resident in the contracting state in which he/she owns a permanent residence available to him/her, and if he/she owns a permanent residence available to him in any of the two contracting states, he/she shall be only considered resident in the contracting state in which he/she has stronger social and economic relations (center of vital interests),

(b)       If the contracting state in which the center of vital interests cannot be identified, or if he/she does not have  a permanent residence available for him/her in any of the two contracting countries, he/she shall only be considered resident in the contracting state in which he/she has habitual residence,

(c)        If he/she has habitual residence in both contracting states or does not have habitual residence in any of them, he/she shall only be considered resident of the country which he/she holds  nationality,

(d)       If he/she holds the nationality of both contracting states or if he/she is not a national of any of them, then, the competent authorities in both contracting states shall settle this matter by mutual agreement.

(e)        Should it be found as per provisions of clause (1) of this article that a person  is resident in both contracting states, then he/she shall only be considered resident in the country in which the actual place of his management is located.

Article 5:

Permanent establishment:

1-   For the purposes of this agreement, the expression Permanent Establishment shall mean a fixed place of business through which the whole or partial work of the project executed.

2-   The following shall be regarded as Permanent Establishment:

a)  Management headquarters,

b)   Branch,

c)  Office,

d)  Factory,

e)  Workshop,

f)    Buildings used as outlets for sale

g)   Farm or field, and

h)  Mine, oil or gas well or quarry or any other place of exploration, extraction or exploitation of natural resources.

3-   Permanent Establishment shall also include building sites, construction, assembly lining, installation projects or supervisory activities related to such sites or projects, provided there is a permanent establishment on such sites or related to such activity for a period exceeding in  aggregate more than six months for each period of twelve months.

4-   Notwithstanding other  provisions in this article, Permanent Establishment definition exclude  the following:

(a)       Storage or display  of facilities of goods or commodities related to the project

(b)       Maintenance  facilities  related to the project for the purposes of storage, display or delivery of goods and commodities,

(c)         Maintenance facilities of related to the project for the purposes of manufacturing by another establishment,

(d)       Purchasing facilities  for the purpose of purchasing goods or commodities or for collecting information for the project,

(e)        Support facilities  for the project,

(f)  Multi-purposes facilities utilized to execute  support activities mentioned in subparagraphs (a) to (e) of this article,

5-   Notwithstanding provisions   (1) and (2) of this article, when a person acts, other than an agent who has an independent status to whom clause (6) of this article applies, on behalf of a project and has the authority to enter into contracts in the name of the project, such a person shall be considered an owner of a permanent establishment in that state, unless the activities executed  are restricted to activities mentioned in clause (4) of this article, such activities, if executed through a fixed place of business, shall not make that place a permanent establishment as per the provisions of this clause.

6-    Projects shall not be considered to have a permanent establishment in a contracting state if they execute business in that state through brokers or agents.., Provided that brokers and agents work within the normal scope of their business and that their business activities are dedicated partly or in full to the project.  Furthermore the commercial and financial conditions between the project and the agent must be different from the conditions which exist between independent projects. Any arrangement contrary to what has been mentioned above shall disqualifies agents of their status.

7-    If a resident company in a contracting state is controlling or is subject to the control of a resident company in the other contracting state, or if it is conducting business in the other state  ,whether or not through a permanent establishment, that shall not render any of these two companies permanent establishments to the other company.

Article 6:

Income on immovable funds:

1-   Income gained by a resident of a contracting state from immovable funds (including income from agriculture and forests) existing in the other contracting state, may be subject to the taxes in the other state.

2-    The expression “movable funds” shall have the meaning intended for the same in the law of the contracting state in which the concerned funds are available. In all cases, this expression shall include property related to immovable funds, livestock and machinery used in agriculture, forestry and other rights to which the provisions of general law apply and which relate to land ownership, right of benefiting from immovable funds and rights in variable and fixed payments as a return for exploitation or the right to exploit mineral sediments and springs and other natural resources, and ships, boats and planes shall not be considered to be immovable funds.

3-    Provisions of clauses (1) and (3) of this article shall also apply to income on immovable funds related to  projects, as well as income on immovable funds used for performing independent personal services.

Article 7: Business profits:

1-   Profits of a project belonging to a contracting state shall only be subject to taxes in that state unless such project carries on business in the other contracting state through a permanent establishment existing in such state. If the project carries on business as such, its profits may be subject to taxes in the other country, but only to the extent such taxes are attributed to that permanent establishment.

2-    Subject to the provisions of clause (3) of this article, when a project belonging to a contracting state carries on business in other contracting state through a permanent establishment existing in the same, the profits anticipated to be achieved in each contracting state of that permanent establishment, shall be attributed to each contracting as if the project were distinctive or separate assuming the same activities or similar activities under the same circumstances or under similar circumstances and deals in entirely independent with the project which is considered a permanent establishment for the same.

3-    Upon fixing profits of a permanent establishment, deduction of expenses which the project incurred for the purposes of the permanent establishment shall be allowed including the general executive and administrative expenses to be incurred whether in the country where the permanent establishment is located or anywhere else, which are allowed to be deducted as per provisions of the local law of the contracting company where the permanent establishment is located.

4-    If it has been customary in a contracting estate to determine the profits attributed to a permanent establishment by distributing the total profit proportions of the project to different sections, provisions of clause (2) of this article shall not prevent that contracting state from determining the profits which will be subject to taxes on the basis of the same customary proportional distribution, however, the method of the followed proportional distribution must lead to a result which agrees with the principles contained in this article.

5-    No profits shall be attributed to the permanent establishment but on the basis of purchasing goods or commodities of the project by the permanent establishment.

6-    For the purposes of the above mentioned clauses, profits attributed to the permanent establishment shall be determined by the same method yearly unless there is a strong and sufficient reason to believe otherwise.

7-    Where profits include clauses of income handled separately in other articles of this agreement, provisions of those articles shall not be affected by the provisions of these articles.

Article 8:

Sea and air transport:

1-   Profits resulting from operation of ships or planes in international transport shall be subject to taxes only in the country where the headquarters of the actual management of the project is located.

2-    If the headquarters of the actual management of a sea transport project is on board the ship, the same shall be considered to be located in the contracting state where the port of registering the ship exists or if there is a port for ship registration then the headquarters of the management shall be considered to be in the contracting state where the operator of the ship is resident.

3-   Provisions of clause (1) of this article shall also apply to profits resulting from subscription in Pool Compound or from joint business or from international recruitment agency.

Article 9:

Joint ventures

1-   Where:

(a)       A project which belongs to a contracting state contributes directly or indirectly to management or control or capital of a project which belongs to another contracting state, or

(b)        The same persons contribute directly or indirectly to management or control or capital of a project which belongs to a contracting state and a project belonging to the other contracting state,

In any of these cases, if certain conditions are set or imposed between the two projects regarding their commercial or financial relationship which is different from that which can be set between independent projects, then any profits which could have been achieved by any of the two projects without the existence of these conditions but that such profits have not been achieved due to the existence of these conditions, may be included in the profits of this project and be subject to taxes accordingly.

2-   If a contracting state listed, within the profits of a project belonging to it and subjected to taxes accordingly, profits of a project which belongs to the other contracting state and the same profits were subject to taxes in the other contracting state, and that the profits which were listed as such, were profits which could have been achieved for a project which belongs to the above mentioned state first, if the set conditions between the two projects are the same which can be set between independent projects. Then the other state should make appropriate amendment to the amount of tax imposed on those profits. Upon specifying such amendment, other provisions of this agreement must be considered and the competent authorities in both contracting states must conduct consultation if so required.

Article 10:

Dividends:

1-   Dividends paid by a company which is a resident in a contracting state to a resident of the other contracting state, shall only be subject to taxes in the other state.

2-   The expression “dividends” shall mean as used in this article, income on shares or other rights which are not claimed as a debt and participation in the profits, in addition to income on other rights of the companies which are subject to the same tax treatment which income on shares is treated as per the laws of the country where the company which distributes profits is resident.

3-   Provisions of clause (1) of this article, shall not apply if the beneficiary owner of the dividends, being a resident of a contracting state, is carrying on business in the other contracting state where the company paying the dividends is resident through a permanent establishment located in the same, or is providing in the other state, independent personal services at a fixed headquarters, and that the property for which dividends are paid is actually related to that permanent establishment or fixed headquarters. In such a case, provisions of article (7) or article (14) of this agreement, shall apply as the case may be.

4-    Where a company resident in a contracting state gains profits or income from the other contracting state. The other country may not impose any taxes on dividends paid by the company only to the extent of the profits paid from such shares to a resident in other state or to the extent to which the property whose dividends are paid is actually related to a permanent establishment or a fixed headquarters located in the other state. The other state may also subject the company’s profits which are not distributed to taxes on undistributed profits of the company even if the paid dividends or the undistributed profits are fully or partially consisting of profits or income arising from that other state.

Article 11:

Interest:

1-   Interest arising from a contracting state and paid to a resident in the other contracting state, shall be subject to taxation only in that other state if such resident is the owner benefiting from the interest.

2-   The expression “interest” as used in this article, shall mean income arising from debts claims of all kinds, whether or not guaranteed by a mortgage or whether or not granted the right to participation in the profits of the debtor, particularly, income on government securities, income from bonds of debt bonds including remunerations and allowances related to the above mentioned securities and debt bonds. Fines imposed on delay of payment shall not be considered interests for the purposes of this article.

3-   Provisions of clause (1) of this article, shall not apply if the owner benefiting from the interest, being a resident of a contracting state, is conducting business in the other contracting state where the company paying the interest is resident through a permanent establishment located in the same, or is providing in the other state, independent personal services at a fixed headquarters, and that the property for which interests are paid is actually related to that permanent establishment or fixed headquarters. In such a case, provisions of article (7) or article (14) of this agreement, shall apply as the case may be.

4-   Where it appears, due to a special relationship between the payer and the owner benefiting from the interest or between both of them and another person, and that the interest amount, subject to debt claims to be paid for the same, exceeds what has been agreed upon between the payer and the beneficiary owner in the absence of such relationship, provisions of this article shall only be applied to the last mentioned value, and in this case, the exceeding part of the payment shall be subject to taxation as per the laws of each of the contracting states, with the necessity of considering the other provisions of this agreement.

Article 12:

Royalties:

1-   Royalties arising in a contracting state and paid to a resident in the other contracting state may be subject to taxation in that other country.

2-   Nevertheless, such royalties may be subject to taxation also in the contracting state where it arise as per the laws of that state, but if the owner benefiting from royalties is a resident of the other contracting state, the imposed tax must not exceed five percent (5%) of the total amount of royalties.

3-   The expression “royalties” as used in this article, shall mean payments whatever their kind received against use or right of  any  publication of literary or artistic or scientific work including movies, cassettes and CDs used in broadcasting and TV transmission, or patent or design or model or plan or combination or secret productive process or against using or the right of using industrial or commercial or scientific equipment, or against information related to industrial or commercial or scientific experience.

4-    Provisions of clause 1 and 2 of this article, shall not apply if the owner benefiting from the royalties, being a resident of a contracting state, is carrying on business in the other contracting state where the royalties arise through a permanent establishment located in the same, or is providing in the other state, independent personal services at a fixed headquarters, and that the property or the right for which royalties are paid is actually related to that permanent establishment or fixed headquarters. In such a case, provisions of article 7 or article 14 of this agreement, as the case may be.

5-   Royalties shall be considered to have emerged in a contracting state if the payer of the same is resident in the state. Nevertheless, where the payer of royalties, irrespective of residential status in a contracting state, has a permanent establishment or a fixed headquarters in a contracting state from which an obligation has arisen to pay royalties and such permanent establishment or fixed headquarters committed to the same, such royalties shall be considered to have arisen in the state where the permanent establishment of the fixed headquarters exists.

6-   Where it appears, due to a special relationship between the payer and the beneficiary owner or between both of them and another person, that the amount of paid royalties, subject to using or the right of using the right or information for which the royalties are paid, exceeds the amount which could have been agreed upon between the payer and the beneficiary owner in the absence of this relationship, provisions of this article shall only be applied to the last mentioned value, and in this case, the exceeding part of the payment shall be subject to taxation as per the laws of each of the contracting states, with the necessity of considering the other provisions of this agreement.

Article 13:

Capital profits:

1-   Profits gained by a resident in a contracting state from transferring the ownership of immovable funds referred to in article (6) of this agreement which exist in  other contracting state, may be subject to tax in that state.

2-    Profits achieved from movable funds which represent part of commercial property of a permanent establishment owned by a project of a contracting state in the other contracting state or regarding movable funds regarding headquarters available for a resident in a contracting state in the other contracting state for the purpose of performing independent personal services, including profits achieved from transferring the ownership of such permanent establishment (individually or along with the project as whole) or such fixed headquarters, may be subject to taxes in the other state.

3-    Profits achieved from transferring of the ownership of ships of planes operated in the scope of international transport, or movable funds related to the operation of such ships or planes, shall be subject to taxes only in the contracting state where the headquarters of the actual management of the project exists.

4-   Profits achieved from transferring of any ownership other than that referred to in clauses (1), (2), (3) of this article, shall apply only to taxes in the contracting state where transferor of the ownership resides.

Article 14:

Independent personal services:

1-   Income gained by a resident in a contracting state against professional services or other activities of an independent nature, shall be subject to taxes only in that particular state, except in the two following cases:

(a)       If such a person has a fixed headquarters permanently in the other contracting state for the purpose of performing his/her activity, in this case, such part of income which is attributed to such fixed headquarters  shall be subject to taxes in the other contracting state, or

(b)        If his/her residence in the other contracting state is for a period/s equaling or exceeding (183) days in total within each twelve months starting or ending during the concerned tax year. In this case, such part of income resulting from his/her activities in the other country may be subject to taxes in that other country.

(c)         The expression “professional services” shall include, in particular independent activities in the scientific, literary, artistic or educational fields.  The expression shall also include independent activities which doctors, lawyers, engineers, architects, dentists and accountants exercise.

Article 15:

Non - Dependent personal services:

1-   Subject to provisions of articles (16), (18), (19), (20) and (21) of this agreement, salaries, wages and other similar remunerations which a resident in a contracting state gains from a job, shall be subject to taxes only in that state.   However if the job is exercised in other contracting state shall be exempted.  Should the job be exercised in other contracting state remunerations gained from this job may be subject to taxes in the other contracting country.

2-    Notwithstanding provisions of clause (1) of this article, remunerations gained by a resident in a contracting state from a job exercised in the other contracting state, shall be subject to taxes only in the contracting where remuneration was gained subject to the following:

(a)       The beneficiary is present in the other state for a period/s not exceeding  183 days within each twelve months of the tax year,

(b)       Remunerations are paid by or on behalf of an employer who is not a resident in the other state,

(c)         Remunerations were not been borne by a permanent establishment or a fixed headquarters owned by the employer in the other state.

3-   Notwithstanding the previous provisions of this article, remunerations gained from a job on board a ship or a plane operated in the scope of international transport, may be subject to taxes in the contracting state where the headquarters of actual management is located.

4-   Notwithstanding the previous provisions of this article,   wages, salaries, allowances and other remunerations received by staff at a leading administrative center of an airline company of a contracting state existing in the other contracting state, shall be subject to taxes only in the contracting state where the headquarters of actual management of the project exists.

Article 16:

Directors’ Remunerations:

Directors’ remunerations and other similar payments received by a resident in a contracting state in his/her capacity as a member of the board of directors of a company resident in the other contracting state, may be subject to taxes in the other state.

Article 17:

Artists and athletes:

1-   Notwithstanding provisions of article (7), (14) and (15) of this agreement, income gained by a resident in a contracting state in his/her capacity as an artists, an actor, broadcaster, TV anchor, musician or an athlete from his personal activities which he/she exercises in this capacity in the other contracting state, may be subject to taxes in the other state.

2-   Where an income is gained from personal activities exercised by an athlete in his/her capacity mentioned above and that such income is not for the artist or the athlete but another person, such income, regardless of provisions of articles (7), (14) and (15) of this agreement, may be subject to taxes in the contracting state where the activities of an artist or an athlete are exercised.

3-    Income achieved by a resident in a contracting state from activities exercised in other contracting state as mentioned in clauses(1) and (2) of this article, shall be exempted from taxes in the other state if his/her visit to the other state is supported in full or mainly by funds of the above mentioned contracting state, a branch of a political unit, a local authority in the same contracting state, a legal entity or a recognized institution as a non profitable organization, or such activities are carried out as per an agreement or a cultural arrangement between the two contracting states.

Article 18:

Pensions and age salaries:

1-   Subject to provisions of clause (2) of article (19) of this agreement, pensions, other similar remunerations and age salaries paid to a resident in a contracting state, shall be subject to tax only in that state.

2-   The expression “age salaries” shall mean a fixed sum paid regularly or as an obligation, during a specific period or at specific times to an aged person.  .

Article 19:

Government jobs:

1-   (a) Salaries, wages and other similar remunerations, other than pensions, paid by a contracting state or its political subdivisions, its local authorities or legal entities to a person for services rendered to that state its political subdivisions, its local authorities or legal entities, shall be subject to taxes only in that state.

(b)However, such salaries, wages and similar remunerations, shall be subject to taxes only in the other contracting state if the service provider in the other state is resident in the same and if he:

1) Is a national of the other state, or has not become resident in the other state but only for providing services.

2- Any pension or any similar remunerations paid by or through funds to be established by a contracting state or its political subdivisions, its local authorities or legal entities to a person for services provided in that state or its political subdivisions, its local authorities or legal entities, shall be subject to taxes only in that state.

b) However, such pension shall be subject to taxes  in the other contracting state only if such person is a resident and a national of the same.

3- Provisions of articles (15), (16), (17) and (18) of this agreement, shall apply to salaries, wages, other similar remunerations and pensions related to performance of services related to business carried out by a contracting state or its political subdivisions, its local authorities or legal entities.

Article 20:

Professors and researchers:

1-   A person who is or was, prior to his visit to a contracting state, a resident in the other contracting state, and who is present by an invitation from the first mentioned contracting state or from a university, college, school, museum, or from any other cultural institution existing in the first mentioned contracting state, or as per a formal program of cultural exchange in the contracting state for a period not exceeding two consecutive years for study, lecturing or conducting research in such an institution, shall be exempted from taxes on remunerations resulting from conducting such an activity in the contracting state.

2-   Provisions of clause (1) of this article, shall not apply to income achieved from research if such a research is not conducted for public interest but the benefit of private individuals.

Article 21:

Students and trainees:

1-   Sums received by a student, a vocational trainee or a probationer, who currently or before his visit to a contracting state was a resident in the other contracting state and is resides in the first mentioned contracting state for his study or training, for the sake of his school fees and education or training, shall not be subject to taxes in that state, provided that such amounts are arising from sources outside the said contracting state.

2-    The wage received by a student or a trainee who has been previously a resident in a contracting state for the job which he has been practicing in the other contracting state for a period or periods exceeding in total (183) days of a fiscal year, shall not be subject to taxes in the other state if such a job is related directly to his study or vocational training in the first mentioned state.

3-    Regarding scholarship and study missions and remunerations from the job included in clause (1) of this article, the student, trainee or probationer referred to in  clause (1) of this article, will enjoy, in addition to the above mentioned exemptions, during his study or training, the same exemptions or exceptions or deductions regarding taxes which residents in the country which he visit enjoy.

Article 22:

Other income:

1-   Items of income of a resident in a contracting state, wherever such items arise and which the previous article of this agreement have provided for, shall be subject to taxes only in that country.

2-    Provisions of clause (1) of this article, shall not apply to income other than the income resulting from immovable funds as defined in clause (2) of article (6) of this agreement, if the receiver of such income as a resident in a contracting state, carries out business in the other contracting state through a permanent establishment in the same contracting state or performs in the other state, independent personal services through a fixed headquarters located in the other state and that the right or ownership for which he pays such income is actually linked with this permanent establishment or fixed headquarters. In this case, provisions of article (7) or article (14) of this agreement, shall apply, as the case may be.

Article 23:

Capital:

1-   Capital value in real property referred to in article (6) of this agreement owned by a resident in a contracting state and located in the other contracting state, may be subject to taxes in the other state.

2-    Capital value in movable property which forms part of the assets of the business of a permanent establishment for a project which belongs to a contracting state in the other contracting state, or movable property related to a fixed headquarters available for an individual resident in the other contacting state for the purpose of carrying out independent personal services, may be subject to taxes in the other state.

3-    Capital value in ships and planes operated in international transport and movable property related to the operation of such ships and planes, shall be subject to taxes only in the contracting state where the headquarters of actual management is located.

4-    All other items of capital which are owned by a resident in a contracting state shall be subject to taxes only in that state.

Article 24:

Avoidance of double taxation:         

1-When a resident in a contracting state achieves income or owns capital as per the provisions of this agreement which is subject to taxes in the other contracting state, then, the first state shall allow:

(1)Deduction of income tax of that resident shall be a sum equaling the amount of the income tax paid in the other state,

(2) Deduction of tax on capital of the resident, and attributed, as the case may be, to the income or capital which subject to taxes in the other state.

2- Notwithstanding the provision of this agreement, income received or capital owned by a resident in a contracting state shall be exempted from taxes in that state, such state may, upon calculation of the tax amount on the remaining income of that resident or his capital, take in consideration the exempted income or capital.

Article 25:

Indiscrimination:

1-Nationals of a contracting state in other contracting states shall not be subjected to any taxes or any claims which are contrary or more burdening from the taxes and claims related to the same, to which such nationals of the other contracting state shall or may be subject to under similar and special circumstances with regard to residency. This provision shall also apply, notwithstanding provisions of article (1) of this agreement, to persons who are not resident in either of the two contracting states or in any of them.

2-No taxes must be imposed on a permanent establishment owned by a project of a contracting state in the contracting state in a form less caring in the other state from imposing the taxes on projects of the other state which carries on the same activity. This provision may not be construed as being obligatory to a contracting state to grant residents in the other contracting state, any allowances, exemptions and personal deductions for tax purposes due to the civil status or family responsibilities which such state grants to its residents.

3-Except where clause (1) of article (9), or clause (4) of article (11), or clause (6) of article (12) of this agreement applies, interest, royalties and any other payments paid by a project of a contracting state to a resident of the other contracting state, shall be deductable for the purposes of determining the profits which are subject to taxes for that project on the same conditions which such interests, royalties and any other payments will be deducted if they are paid to a resident in the first mentioned contracting state. Likewise, any debts of the project in a contracting state due from a resident in the other contracting state shall be, for the purpose of determining the taxable capital for such project, deductable as per the same conditions as if they were contracted upon with a person resident in the first mentioned state.

4-Projects of a contracting state which their capital is owned in full or in part or controlled directly or indirectly by a resident or more residents in the other contracting state, must not in the first mentioned state, be subject to any taxes or claims related to the same in a contrary or more burdening form compared with the taxes or claims which other similar projects belonging to the first mentioned contracting state, are or may be subject to.

5-Non imposition of taxes on the Qatari Nationals as per the Qatari Tax Law shall not be considered a discrimination as per provisions of this article.

6-Provisions of this article shall apply, notwithstanding provisions of article (2) of this agreement, to taxes of every kind and class.

Article 26:

Procedures of joint agreement:

1-Where a resident in a contracting state considers that procedures of one or both of the two contracting states lead or will lead to the imposition of a tax contrary to the provisions of this agreement, he may, notwithstanding the solutions provided for by local law in both contracting states, present the case to the competent authority in the contracting state where he is a resident or to the competent authority in the contracting state in which he is a national if his/her case falls under paragraph (1) of article (25) of this agreement, and the case must be presented within three years from the date of first notice of the procedure which result in the imposition of a tax which is contrary to the agreement provisions.

2-The competent authority must, if it appears that the objection is sound and if it is not unable to reach a satisfactory solution, seek settlement of the case through joint agreement with the competent authority of the other contracting state, in order to avoid imposition of taxes in a manner contrary to the provisions of this agreement. Any agreement to be reached will be applied notwithstanding the time limits in the internal law of the contracting state.

3-The competent authorities in both contracting states must seek through a joint agreement to overcome any difficulties or ambiguity which may arise from construing or application of this agreement. The two states may also consult with each other in order to remove double taxation in the cases which are not provided for in this agreement.

4-The competent authorities in both contracting states may contact each other directly or through a joint committee consisting of their representatives for the purpose of reaching an agreement on the meanings of the previous clauses.

Article 27:

Exchange of information:

1-The competent authorities in both contracting states shall exchange information whenever is expected that such information will be useful for the execution of the provisions of this agreement, management or execution of local laws related to taxes of any kind and class imposed in the name of both states or their political subunits or local authorities, as long as such taxes are not in violation of the agreement, neither do they limit articles (1) and (2) of this agreement from exchange of information.

2-Any information received by a contracting state as per clause (1) of this article, shall be treated confidently in the same manner the information gained as per the local of that state is treated. Such information shall only be disclosed to persons or authorities (including courts and administrative bodies) who are engaged in the field of connection or collection or execution or filing cases regarding settling challenges related to taxes referred to in clause (1) of this article. Such persons or authorities must use such information for such purposes only. They may disclose the information in the procedures of public court or in judicial judgments.

2-Provisions of clauses (1) and (2) of this agreement, may not in any case be construed in a manner which leads to obliging a contracting state to the following:

(a)Execute administrative measures contrary to the administrative laws and practices in that state or in the other contracting state.

(b) Provide information which can not be obtained under the usual administrative laws and regulations in that state or in the other contacting state,

(c) Provide information which discloses trade, business, industrial secrets, commercial or professional transactions or any information which its disclosure is in violation to public order.

4-If any information is required by a contracting state as per this article, the other contracting state must use its followed procedures for collecting information to obtain the required information, even if such state does not need such information for its tax purposes. The obligation mentioned in the last sentence, shall be subject to limitations provided for in clause (3) of this article, but in any case such limitations may not be construed as allowing a contracting state to refuse provisions of information just because it has no local interest in that information.

5-Provisions of clause (3) of this article, shall not in any case be construed as allowing a contracting state to refuse providing information just because such information is in the possession of a bank, other financial institution, a named person, a person acting in his capacity as an agent or a trustee because such information is related to ownership shares of a person.

Article 28:

Regarding members of diplomatic missions and consular posts, : provisions of this agreement shall not affect the financial privileges granted to them as per legal rules of international law or under provisions of a special agreement.

Article 29: Enforcement of the agreement:

1-Each of the two contracting states shall inform the other contracting state in writing, through the diplomatic channels of the completion of the required procedures under their laws to enter this agreement into force, and the agreement shall enter into force on the thirtieth day from the date of receiving the last two notices.

2-Provisions of this agreement shall become valid:

(a)Regarding taxes deducted from upstream regarding amounts paid or registered in the account or after the first day of January of the direct following calendar year to the year in which the agreement entered into force.

(b)Regarding other taxes, for tax years which begin on or after the first day of January of the direct following year to the year in which the agreement entered into force.

Article 30:

Termination of the agreement:

1-This agreement shall remain valid until its termination by one of the two contracting states. Either of the contracting states may terminate this agreement through diplomatic channels by a written notice six months at least prior to the end of any calendar year beginning after expiry of five years from the date of entering this agreement into force.

2-Validity of this agreement shall cease:

(a) Regarding taxes deducted from upstream regarding amounts paid or registered in the account or after the first day of January of the direct following calendar year to the year in which the notice was delivered.

(b)Regarding other taxes, for tax years which begin on or after the first day of January of the direct following year to the year in which the notice was delivered.

In witness, whereof the above, the two below authorized persons have dully signed this agreement.

This agreement is made of two copies and signed in the city of Vienna dated 30/12/2010 in Arabic, German and English languages, and each copy shall have the same effect. In case of any disagreement, the text issued in English language shall prevail.

For/ Government of the Sate of Qatar     for/ Government of the Republic of Austria

Protocol

Upon signing the agreement of avoidance of double taxation and prevention of financial evasion regarding taxes on income and capital, on this day, between the Government of the State of Qatar and the Government of the Republic of Austria, the two undersigned have agreed that the following provisions shall form inseparable part of the agreement:

1-Regarding article (10):

The two parties have agreed that they will begin negotiations of amending article (10) through a protocol until Austria signs or amends its agreements to avoid double taxation with other Member States of the Cooperation Council of the Arab Gulf States aiming at imposing tax from source at (15%) on dividends coming form portfolios.

2-Regarding article (27):

(1)The competent authority in the requesting state shall provide the following information to the competent authority of the requested countries, and upon its request of information as per the agreement in order to confirm the expected importance of the information for the purposes of request:

(a) Identity of the person subject of the test or investigation,

(b) Statement of the requested information including its nature and the form, in which the requesting country wishes to obtain such information from the requested state,

(c)For tax purposes for which the information is requested,

(d)The basis which leads to believe that the requested information is available in the requested state or in the possession or under control of a person falling within the judicial jurisdiction of the requested state,

(e)Name and address of any person believed to be in possession of the required information,

(f)Statement that the request agrees with the laws and administrative practices of the requesting state and that if the requested information had been within the judicial jurisdiction of the requesting state, the competent authority of the requesting state would have obtained the information under the laws of the requesting state or within the normal course of administrative practices and that the request conforms with the agreement,

(g) Statement that the requesting state exploited all the available means in its territory to obtain the information, except those which might have caused extraordinary difficulties.

2) It is understood that the exchange of information provided for in article (27) of this agreement, does not include the procedures which aim only at random obtaining of proof documents (hunting campaigns).

3) It is understood that article (27) does not oblige the two contracting states to exchange information on an automatic or a mechanical basis.

4- Regarding the interpretation of the agreement:

It is understood that the agreement provisions which have been drafted as per the similar provisions in the model of Organization of Economic Cooperation and Development (OECD) regarding taxes of income and capital and the model of the United Nations Conventions for avoidance of double taxation is expected generally to have the same meaning expressed in the explanation of Organization of Economic Cooperation and Development and the explanation of United Nations.

The understanding mentioned in the previous sentence shall not apply to the following:

a) Any reservations or remarks by any of the two contracting states on the model of Organization of Economic Cooperation and Development in the economic scope and the model of United Nations or their explanations,

b) Any contrary explanation in this protocol,

c) Any contrary explanation agreed upon by the competent authority after the agreement enters into force.

The two below authorized persons have dully signed this agreement as witnesses of the above.

This agreement is made of two copies and signed in the city of Vienna dated 30/12/2010 in Arabic, German and English languages, and each copy shall have the same effect. In case of any disagreement, the text issued in English language shall prevail.