…7 (ENTITLEMENT TO BENEFITS) in Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report, OECD 2015, Section A - 55. Diese Kommentarstelle verweist auf Kommentarstellen zu Art. 1 OECD-MA, die bereits vor dem BEPS-Update Bestandteil dieses Kommentars waren und…

…Therefore, if the Austrian constructor of the plant has to disclose production technology to the future operator of the plant then any remuneration derived for such entitlement to use such technology in the future production may constitute a royalty in the sense of Article 12…