Mondaq Europe - Austria: All Topics
Wolf Theiss
The Austrian Ministry of Finance recently answered questions in areas of doubt regarding the procedure of country-by-country reporting (CbCR).
Wolf Theiss
Under double tax treaties that follow the OECD Model Convention, the remuneration for posted employees may be taxed both in the state of residence and in the state in which the employment is exercised.
Wolf Theiss
The Federal Tax Court (Bundesfinanzgericht ) recently held that interest expenses incurred in connection with the acquisition of an affiliated company within a tax group are not tax-deductible.
Wolf Theiss
Recently, the Austrian Ministry of Finance published guidance on the automatic and spontaneous exchange of information on advance cross-border rulings and advance pricing arrangements.
Wolf Theiss
On 30 January 2017, the Austrian coalition parties agreed on the government's policy agenda for 2017/2018 and announced therein that the scope of the advertisement tax will be extended to online advertising.
Schoenherr Attorneys at Law
On 6 April 2017 the Austrian Parliament implemented the Damages Directive (2014/104/EU) ("Directive") by adopting an amendment to the Austrian Cartel Act ("KartG").
Wolf Theiss
As 3 July 2017 gets closer, and January 2018 is also approaching rapidly, the regulators and the in-scope firms across Europe are well advanced in their efforts for transposing MiFID II.
Wolf Theiss
Der Ministerialentwurf (ME) zur Umsetzung des Market in Financial Instruments Directive 2014/65/EU (MiFID II) Paketes in Österreich ist am 31.3.2017 im Nationalrat eingelangt.
Wolf Theiss
The operator of an online discussion forum in principle cannot be held liable for unlawful content of users provided that the incriminated content is deleted in due time.
Schoenherr Attorneys at Law
On 6 April 2017 the Austrian Parliament adopted significant amendments to the Austrian merger control system, introducing a transaction value test that extends the reach of Austrian merger control.
Schoenherr Attorneys at Law
On 6 April 2017, the Austrian Parliament adopted significant amendments to Austrian competition law, as set forth in the Austrian Cartel Act ("KartG") and the Act on the Austrian Federal...
Wolf Theiss
Welcome to the 6th edition of the DRInsider, the quarterly Newsletter of the Wolf Theiss Dispute Resolution Practice Group. We are happy to once again provide you with interesting news covering...
Schoenherr Attorneys at Law
A convertible loan is a popular investment means to finance a start-up. Austrian law, however, does not foresee convertible loans for the most popular corporate form of Austrian start-ups...
Schoenherr Attorneys at Law
Most start-ups are founded by first-time founders directly after graduation, with the founding team consisting, also in most cases, of not more than two members.
Wolf Theiss
Since the digital age began, models for computing the rent for retail spaces have remained basically unchanged: lease agreements provide for a base rent while high-traffic locations...
Wolf Theiss
Elektronische Aktenführung hat auch in den Verwaltungsverfahren Einzug gefunden und unter anderem zu einer Verfahrensbeschleunigung beigetragen.
Wolf Theiss
Arbitration is becoming more efficient and transparent and less expensive thanks to recent revisions to the ICC Rules of Arbitration.
Wolf Theiss
Der Begutachtungsentwurf für das Bundesvergabegesetz 2017 ("BVergG"), mit dem das EU-Richtlinienpaket 2014 (siehe ABl Nr. L 94 vom 28.3.2014) nun (endlich) umgesetzt werden soll, liegt nun vor.
Wolf Theiss
It is an open question whether the new warranty law should be used for stationary trade as well.
Schoenherr Attorneys at Law
On 16 December 2016, the Council of the European Union announced agreement on its negotiating stance in relation to the proposed regulation amending the European Venture Capital Funds ("EuVECA") Regulation ...
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