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Searching Content from Austria indexed under Withholding Tax ordered by Published Date Descending.
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1
New Double Taxation Treaty With Japan
Since January 2019, a new double taxation treaty between Austria and Japan is applicable, replacing the former treaty dating back to 1961.
Austria
10 Jul 2019
2
Austria: New Refund Procedure For Withholding Tax
Non-Austrian resident taxpayers deriving certain income from Austrian sources (e.g. dividends, royalties, consultancy fees for commercial and technical advice, leasing of personnel) are subject
Austria
5 Apr 2019
3
New Procedure For Refund Of Withholding Tax
Since 1 January 2019, the refund of Austrian withholding taxes requires a mandatory electronic pre-application to be filed.
Austria
3 Apr 2019
4
Withholding Tax On Outbound Dividend Payments
The Austrian Ministry of Finance recently dealt with an interesting case of dividend payments made from an Austrian corporation to the Austrian permanent establishment of a French indirect shareholder.
Austria
17 Jan 2019
5
Amended Treaty With The UK And New Treaty With Kosovo
On 23 October 2018, an amended double taxation treaty between Austria and the United Kingdom was concluded.
Austria
17 Jan 2019
6
Interest Limitation Rule Of ATAD Not Implemented
Austria appears to have incorrectly applied a derogation in relation to the implementation of the interest limitation rule contained in the EU's Anti-Tax Avoidance Directive.
Austria
17 Jan 2019
7
Wolf Theiss International Tax Newsletter Austria & CEE
We hope you enjoyed the holidays and are now curious to read the next issue of our International Tax Newsletter.
Worldwide
14 Jan 2019
8
Draft Bill Of The Tax Reform Act Of 2015/2016
On 16 June 2015, the Austrian government approved a draft bill of the Tax Reform Act of 2015/2016 for submission to Parliament.
Austria
12 Oct 2015
9
Increase Of Tax Rate On Investment Income
The draft tax bill of the Tax Amendment Act 2015/2016 introduces an increase in the tax rate applicable to the investment income of individuals from 25% to 27.5%
Austria
29 Jun 2015
10
Significant Restrictions On The Tax-Neutral Repayment Of Capital To Shareholders
Under current law, distributions made by corporations may be treated either as dividends or as a tax-neutral repayment of capital to the extent that sufficient paid-in capital exists despite being in the form of a dividend distributions.
Austria
29 Jun 2015
11
Ministry Of Finance Publishes Its View On Certain Aspects Relating To Private Equity Funds
With the amendment of the Austrian investment fund regime by virtue of including alternative investment funds into its scope, the tax aspects of re-qualifications of existing (private equity) vehicles into investment funds and thus the application of the Austrian investment fund tax regime were rather unclear.
Austria
6 Nov 2014
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