Double Taxation Agreement (Austria) Case.

Abstract

State Succession — Treaties — Extinction of State — Subsequent Reconstitution — Incorporation of Austria into German Reich — Re-Acquisition of Independence by Austria — Whether Treaties between Austria and Germany Concluded Prior to Incorporation of Austria Revived After Re-Acquisition of Austrian Independence.

Treaties — Termination of — Extinction of One Contracting Party — Incorporation of Austria into German Reich — Effect on Treaties Concluded between Austria and Germany — Lapse of Double Taxation Agreement of 1922

State Territory — Effects of Changes of Sovereignty — Effect on Treaties — Incorporation of Austria into German Reich — Effect on Treaties Concluded between Austria and Germany — Lapse of Double Taxation Agreement of 1922.