Belarus hat für den Zeitraum 1. Juni 2024 bis 31. Dezember 2026 die Art 10 (Dividenden), Art 11 (Zinsen) sowie Art 13 (Gewinne aus der Veräußerung von Vermögen) des Doppelbesteuerungsabkommens (DBA) zwischen Österreich und Belarus (BGB III 69/2002 idF BGBl III 129/2015) einseitig aufgehoben. Österreich hat darauf reagiert und ebenso die Anwendung der Art 10, […]
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