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Searching Content indexed under Tax Authorities by Schoenherr Attorneys at Law ordered by Published Date Descending.
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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
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
3
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
4
Tax Authorities' Iceberg Aims To Sink Multinationals' Titanic
Project Iceberg, launched at the beginning of this year by the Romanian tax authorities, is a giant nationwide operation to be implemented throughout 2019.
Romania
20 Feb 2019
5
Tax Authorities Focus On Transfer Pricing Adjustments
Companies can mitigate the risks by having the TP file available before the tax authorities request it.
Romania
20 Aug 2018
6
Hungary Reconsiders The Banking Transaction Tax To Promote Electronic Payments
The Hungarian banking transaction tax drives market players and private individuals to use cash rather than electronic payment methods.
Hungary
27 Jul 2018
7
Q&As On The Disclosure Of Financial Information Of Multinationals In Romania
Romania recently implemented the EU Directive in its tax legislation.
Romania
5 Jun 2018
8
Intercompany Transactions: How Does BEPS Change Transfer Pricing?
The OECD's Anti Base Erosion and Profit Shifting Initiative (BEPS) significantly affects current transfer pricing regimes regarding intangibles, documentation and dispute resolution.
Austria
2 Nov 2017
9
Individual Tax Rulings Now Possible In Moldova – And They're Binding!
What previously was impossible and not foreseen by local legislation is now possible. Starting 1 January 2017, the Tax Code of Moldova was amended by Law 281/2016 to include a separate norm...
Moldova
22 Mar 2017
10
Austrian Real Estate Transfer Tax - Indirect Changes In Shareholder Structure
Under Austrian tax law, not only the transfer of Austrian real estate, but also the transfer or consolidation of 95% of the shares in a property-owning company, triggers a 0.5 % Austrian real estate transfer tax.
Austria
27 Apr 2016
11
Tightening Of Exit Taxation
The draft for the Tax Amendment Act 2015 published today [19 October 2015] proposes an amendment of existing exit taxation rules that would significantly tighten these rules, which eventually lead to the taxation of hidden reserves in assets transferred.
Austria
20 Oct 2015
12
Abolishment Of GmbH 'light'
The minimum share capital of a limited liability company ("GmbH"), which had been reduced to EUR 10,000 by the GesRÄG 2013 (BGBl I 2013/109) in 2013, has been raised again to the pre-GesRÄG 2013 level of EUR 35,000.
Austria
17 Mar 2014
13
Suspending The Activity Of A Moldovan Limited Liability Company: Is It Worth It?
Why should one know about sus­pend­ing the activ­ity of a Moldovan lim­ited lia­bil­ity com­pany (LLC)? What are the steps to be fol­lowed? What are the pros and cons?
Austria
28 Jan 2014
14
What We Know - And Don't Know -- About The VAT Reverse Charge On Electricity Supplies
The reverse charge mechanism is a means by which, in certain circumstances, the liability to charge VAT on a particular transaction shifts from the supplier to the beneficiary. In most of the cases, this liability arises at the same time as the beneficiary’s right to claim input VAT credit for the same amount of VAT.
Romania
23 Oct 2013
15
Amnesty For Offshore Wealth Is Over - Is There Any Efficient Way To Tax It?
The Hungarian government plans to tax and drive back to the country wealth held by Hungarians in foreign financial institutions.
Hungary
25 Feb 2013
16
Extended Austerity Measures To Further Increase Taxes Levied On Financial Sector
The Hungarian government will double the rate of the transactions services tax introduced in July 2012 to 0.2% from 0.1 % from 1 January 2013, National Economy Minister György Matolcsy announced today when introducing the country’s new austerity package.
Hungary
24 Oct 2012
17
Legislation Against Tax Arbitrage With Hybrid Instruments
Hybrid instruments are used in the tax structuring of, in particular, intra group financing transactions with the intention to generate a double dip in the jurisdiction of the corporation providing the financing and the jurisdiction of the financed corporation.
Austria
4 Oct 2012
18
Hungary To Impose New Tax On Payment Services
On 9 July, the Hungarian Government adopted Act CXVI of 2012 on Financial Transactions Tax, which levies tax on payment services.
Hungary
1 Aug 2012
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