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Schoenherr Attorneys at Law
The Austrian tax offices have to instantly decide on such applications.
Schoenherr Attorneys at Law
The aim of these possible changes is to lower the overall tax burden and to make the tax system more ecological.
Schoenherr Attorneys at Law
In early April 2019, the Austrian Federal Government published a draft of the Digital Tax Act 2020 which is currently under review.
Wolf Theiss
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 ...
Schoenherr Attorneys at Law
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
Wolf Theiss
The Austrian Ministry of Finance recently summarized the cases where residence certificates issued on non-Austrian forms will be accepted.
Wolf Theiss
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.
Wolf Theiss
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.
Schoenherr Attorneys at Law
The OECD's Anti Base Erosion and Profit Shifting Initiative (BEPS) significantly affects current transfer pricing regimes regarding intangibles, documentation and dispute resolution.
Wolf Theiss
We hope you all enjoyed the summer time! Here in Vienna, summer is over, but the good news is that we are happy to announce the third issue of our International Tax Newsletter Austria
Wolf Theiss
The summer heat in Vienna has reached its climax, which means that we've arrived at the end of the second quarter.
Wolf Theiss
The Austrian authorities have requested information from the Swiss Federal Tax Administration on UBS account holders resident in Austria, to check if UBS clients fulfilled their tax obligations...
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
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 29 June 2016, the Austrian Supreme Administrative Court ruled that tax losses of foreign group members have to be calculated on the basis of an opening balance sheet set up...
Wolf Theiss
We've arrived at the end of the third quarter, which means it's time for the next issue of our International Tax Newsletter Austria.
Schoenherr Attorneys at Law
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.
Schoenherr Attorneys at Law
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.
Schoenherr Attorneys at Law
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.
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