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Searching Content from Austria indexed under Tax ordered by Published Date Descending.
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1
Digital Services Tax Proposed
In early April 2019, the Austrian Federal Government published a draft of the Digital Tax Act 2020 which is currently under review.
Austria
16 Jul 2019
2
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
3
Mutual Agreement Regarding The Frontier Worker Clause With Germany
The double taxation treaty concluded between Austria and Germany contains a special provision deviating from the OECD Model Convention on the tax treatment of remunerations for employees living and working across the border ...
Austria
10 Jul 2019
4
Does A Sailing Boat Constitute A Permanent Establishment?
Right on time before the start of the summer season, the Austrian Ministry of Finance dealt with the question whether services performed on a sailing boat located in Croatia may constitute a permanent establishment ...
Austria
10 Jul 2019
5
EU-Wide System To Resolve Tax Disputes Between Member States Applies From 1 July 2019
According to EU figures there are currently 2,000 tax disputes pending between Member States, and approximately 900 of them are over two years old.
European Union
10 Jul 2019
6
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
7
Exit Taxation In Connection With A Move To Canada
In this respect, exit tax is only triggered after such five-year period.
Austria
3 Apr 2019
8
Updated Stamp Duty Guidelines
Austria imposes stamp duties on various transactions.
Austria
3 Apr 2019
9
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
10
Ministry Of Finance Provides Guidance On Residence Certificates
The Austrian Ministry of Finance recently summarized the cases where residence certificates issued on non-Austrian forms will be accepted.
Austria
3 Apr 2019
11
New Ordinance Regarding CFC And Switch-Over Rules
As reported in Issue 2/2018 of our International Tax Newsletter, Austria introduced CFC legislation in line with the EU's Anti Tax Avoidance Directive, with effect for business years starting as of 1 January 2019.
Austria
3 Apr 2019
12
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
13
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
14
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
15
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
16
Wolf Theiss International Tax Newsletter Austria & CEE - 09.07.2018
Currently, Austria does not have controlled foreign company ("CFC'' legislation.
Austria
10 Sep 2018
17
The Top 5 Global Mobility Issues Likely To Impact International Employers Sending Staff On Assignments
When assigning their staff to Austria, EU based companies need to carefully consider a number of issues which will have implications in terms of tax and employment law.
Austria
15 Aug 2018
18
Wolf Theiss International Tax Newsletter Austria & CEE - 09 July 2018
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.
Austria
18 Jul 2018
19
Tax Austria: Are You Still Buying Or Already Mining? Mining Cryptocurrencies As A Permanent Establishment
The taxation of cryptocurrency transactions is a hot topic. The Austrian Ministry of Finance recently issued an interesting ruling outlining when mining for cryptocurrencies in Austria by a non-resident taxpayer...
Austria
29 May 2018
20
Forfeiture Of Tax Loss Carry-Forwards Due To A Substantial Change In Shareholder Structure
Pursuant to the Austrian Supreme Administrative Court, for the purposes of the provision stipulating a forfeiture of tax loss carry-forwards ...
Austria
29 May 2018
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