Search
Searching Content indexed under Tax by Wolf Theiss ordered by Published Date Descending.
Links to Result pages
 
1 2 3 4  
>>Next
 
Title
Country
Organisation
Author
Date
1
Changes To The Bulgarian Transfer Pricing Documentation Rules
Amendments to the Bulgarian tax law addressing the introduction of mandatory transfer pricing documentation for transactions with related parties have been recently implemented.
Bulgaria
21 Aug 2019
2
New Rules Regarding Exemptions From Withholding Tax
The statement must be signed by management board members.
Poland
11 Jul 2019
3
Summer Tax Package
On 4 June 2019, the so-called summer tax package was submitted to the Hungarian Parliament.
Hungary
11 Jul 2019
4
Routing US Inbound Financing Through Hungary
The branch jurisdiction does not tax the foreign source interest income attributed to the branch.
Hungary
11 Jul 2019
5
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
6
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
7
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
8
ECJ On Reverse Charge System
The European Court of Justice (ECJ) found Hungary to be in breach of EU law by applying the reverse charge mechanism retroactively to staff supplies.
Hungary
5 Apr 2019
9
No VAT Liability Of Fictitious Invoice
The Hungarian Supreme Court ruled on the conditions when the issuance of a fictitious invoice does not trigger value added tax.
Hungary
5 Apr 2019
10
Recent Amendments To The Bulgarian Tax Procedure Law
As of 2019, amendments to the Bulgarian tax procedure legislation have entered into force.
Bulgaria
3 Apr 2019
11
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
12
Updated Stamp Duty Guidelines
Austria imposes stamp duties on various transactions.
Austria
3 Apr 2019
13
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
14
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
15
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
16
Changes In The Area Of Intercompany Transactions
In theory, the tax may later be refunded by tax authorities. The refund procedure has not yet been defined.
Poland
17 Jan 2019
17
VAT Refund On Bad Debts
Based on ECJ case, Hungarian taxpayers may have an opportunity to reclaim value added tax in case of bad debts.
Hungary
17 Jan 2019
18
Implementation Of ATAD
The rules on CFCs have been amended significantly.
Hungary
17 Jan 2019
19
New Group Taxation
The tax base of the group consists of the positive tax bases of its members.
Hungary
17 Jan 2019
20
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
Links to Result pages
 
1 2 3 4  
>>Next