Mondaq All Regions - Austria: Tax
Wolf Theiss
Currently, Austria does not have controlled foreign company ("CFC'' legislation.
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 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...
Wolf Theiss
Pursuant to the Austrian Supreme Administrative Court, for the purposes of the provision stipulating a forfeiture of tax loss carry-forwards ...
Wolf Theiss
It further held that the Italian permanent establishment cannot be regarded as employer.
Wolf Theiss
The Austrian Ministry of Finance has recently published information on tax aspects in connection with Hong Kong trusts.
Wolf Theiss
The Austrian Ministry of Finance recently published guidance on the tax treatment of a participation in an Italian corporation that is deemed transparent from an Italian tax perspective.
Wolf Theiss
A recently issued ruling by the Austrian Ministry of Finance contains interesting comments on the treatment of royalties under double tax treaties.
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
This so called real estate or immovable property clause has been included in several newer Austrian double tax treaties.
Wolf Theiss
Recently, the Ministry of Finance published guidance on the Austrian income and value added tax aspects of investing in the crypto space.
Wolf Theiss
Die Hauptwohnsitzbefreiung bei Immobilienverkäufen wurde von der Finanz unter Berufung auf die Einkommensteuerrichtlinie nur bis zu einer Grundstücksfläche von 1.000 m² gewährt.
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
Under double tax treaties that follow the OECD Model Convention, the remuneration for posted employees may be taxed both in the state of residence and in the state in which the employment is exercised.
Wolf Theiss
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).
Schoenherr Attorneys at Law
The European Commission proposed fundamental changes to the current Value Added Tax (VAT) regime, aimed at delivering a definite pan-European VAT system in order to tackle tax fraud as well as to unify and ...
Wolf Theiss
A recently issued ruling by the Austrian Ministry of Finance contains interesting comments on the treatment of royalties under double tax treaties.
Most Popular Recent Articles
Wolf Theiss
Currently, Austria does not have controlled foreign company ("CFC'' legislation.
Wolf Theiss
Recently, the Ministry of Finance published guidance on the Austrian income and value added tax aspects of investing in the crypto space.
Wolf Theiss
A recently issued ruling by the Austrian Ministry of Finance contains interesting comments on the treatment of royalties under double tax treaties.
Schoenherr Attorneys at Law
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...
Wolf Theiss
The Austrian Ministry of Finance has recently published information on tax aspects in connection with Hong Kong trusts.
Wolf Theiss
Pursuant to the Austrian Supreme Administrative Court, for the purposes of the provision stipulating a forfeiture of tax loss carry-forwards ...
Wolf Theiss
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).
Wolf Theiss
The Austrian Ministry of Finance recently published guidance on the tax treatment of a participation in an Italian corporation that is deemed transparent from an Italian tax perspective.
Wolf Theiss
The Swiss Rubik Agreement was repealed with effect as of 1 January 2017.
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.
Wolf Theiss
It further held that the Italian permanent establishment cannot be regarded as employer.
Schoenherr Attorneys at Law
The European Commission proposed fundamental changes to the current Value Added Tax (VAT) regime, aimed at delivering a definite pan-European VAT system in order to tackle tax fraud as well as to unify and ...
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