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《中华人民共和国政府和奥地利共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定》谅解备忘录（以下简称谅解备忘录）于2014年6月16日在维也纳签订。本谅解备忘录自签订之日起生效，并适用于任何未解决的或将来的个案。 上述谅解备忘录已在国家税务总局网站发布。 特此公告。<br>
国家税务总局 2014年10月31日
Record · chinatax
ACC. 900064249
Announcement of the State Taxation Administration on the Entry into Force and Implementation of the Memorandum of Understanding to the Agreement between the Government of the People's Republic of China and the Government of the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital
国家税务总局关于《中华人民共和国政府和奥地利共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定》谅解备忘录生效执行的公告
Issuer
—
Date
2014-10-31
Instrument
announcement
Cited by
1
This announcement confirms that the Memorandum of Understanding to the China-Austria Double Taxation Agreement, signed in Vienna on June 16, 2014, has entered into force and applies to any unresolved or future cases.