Neuabschluss oder Änderung von Doppelbesteuerungsabkommen als Auslöser für die „Exit Tax“?

In EAS 3157, dated 26 May 2010, the Austrian Ministry of Finance states that “exit tax” on a deemed alienation of shares in Austrian corporations can be triggered by a tax treaty entering into force. The discussion among Austrian scholars is controversial. Recently, Wagner (cf. SWI 2014, 103 et seq.) has stated that the entering into effect of a tax treaty does not trigger exit tax. Accordingly, Sabine Kanduth-Kristen examines sec. 27 para. 6 no. 1 letter b of the Austrian Income Tax Act...