Ministerial Decision No. 247/2023 Issuance of Tax Residency Certificate for the Purposes of International Agreements
Minister of State for Financial Affairs has decided:
Having reviewed the Constitution,
Federal Law No. 1/1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13/2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Decree-Law No. 28/2022 on Tax Procedures,
Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses,
Cabinet Decision No. 85/2022 on Determination of Tax Residency,
Ministerial Decision No. 27/2023 on Implementation of Certain Provisions of Cabinet Decision No. 85/2022 on Determination of Tax Residency,
Article 1 - Definitions
Words and expressions in this Decision shall have the same meanings specified in the Federal Decree-Law No. 28/2022 and Cabinet Decision No. 85/2022 referred to above, unless the context requires otherwise.