Territorial scope
Personal scope

What is the territorial scope of the Taxation Convention?
The taxation convention applies to Austria and the US, but not to Puerto Rico, the Virgin Islands, Guam, and other possessions or territories of the United States of America.


What is the personal scope of the Taxation Convention?
The scope of the Convention is determined by a person's place of residence. It applies to residents of one or both of the Contracting States who have unlimited liability to taxation in one or both of the Contracting States due to domicile, residence, or similar attribute. Should a person be a resident of both Contracting States, the State of residence is the one in which the person holds his/her permanent residence. If the person has a residence in both States, or in neither of them, the State of residence should be the one to which the person holds the tighter personal and commercial ties (center of vital interests).