With
Melanie Dimitrov,
Michał Kulig,
János Pásztor,
Cynthia Pfister,
Anna Sękowska,
Niklas Schmidt
Summer has already arrived - this means it's time for the next issue of our International Tax Newsletter. In this edition, we have included major updates from the CEE/SEE region.
Pursuant to the Austrian Supreme Administrative Court, for the purposes of the provision stipulating a forfeiture of tax loss carry-forwards ...
On 12 September 2017, the European Court of Justice decided for the first time as an
arbitral tribunal on a tax dispute between Austria and Germany (case C-648/15).
The Austrian Ministry of Finance has recently published information on tax aspects in connection with Hong Kong trusts.
With
Markus Heidinger,
Mimo Hussein,
Niklas Schmidt
Die Immobiliengesellschaft ist ein "normaler" AIF; dies ist der Fall, wenn die Immobiliengesellschaft höchstens 50 % ihrer Erträge aus der Überlassung oder Übertragung von Immobilien an Dritte erwirtschaftet.
With
Niklas Schmidt
Recently, the Ministry of Finance published guidance on the Austrian income and value added tax aspects of investing in the crypto space.
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.
The Swiss Rubik Agreement was repealed with effect as of 1 January 2017.
On 31 March 2015, the Austrian Ministry of Finance published a decree dealing with, inter alia, mutual agreement procedures under double tax treaties.
