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Searching Content indexed under Tax Treaties by Wolf Theiss ordered by Published Date Descending.
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1
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
2
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
3
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
4
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
5
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
6
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
7
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
8
First Arbitration Procedure Under A Double Tax Treaty Decided By The ECJ
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).
European Union
29 May 2018
9
Austrian Tax Aspects In Connection With Hong Kong Trusts
The Austrian Ministry of Finance has recently published information on tax aspects in connection with Hong Kong trusts.
Austria
13 Apr 2018
10
Royalties Under The Double Tax Treaty Between Austria And China
A recently issued ruling by the Austrian Ministry of Finance contains interesting comments on the treatment of royalties under double tax treaties.
Austria
13 Apr 2018
11
Wolf Theiss International Tax Newsletter Austria & CEE
A recently issued ruling by the Austrian Ministry of Finance contains interesting comments on the treatment of royalties under double tax treaties.
Worldwide
13 Apr 2018
12
Tax Newsletter - Austria 3/2017
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
Austria
2 Oct 2017
13
Ruling On Cross-Border Merger Involving An Austrian Real Estate Company
This so called real estate or immovable property clause has been included in several newer Austrian double tax treaties.
Austria
2 Oct 2017
14
Ruling On Cross-Border Personnel Leasing Published
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.
Austria
21 Apr 2017
15
Ministry Of Finance Issues Guidance On The Alienation Of A Partnership Stake In A Trilateral Setting
From an Austrian point of view, partnerships are deemed to be transparent vehicles, meaning that capital gains emanating from the alienation are to be attributed to the German partners.
Austria
17 Jan 2017
16
Changes In Austria's Rubik Agreements With Switzerland And Liechtenstein
The Swiss Rubik Agreement was repealed with effect as of 1 January 2017.
Austria
17 Jan 2017
17
Mutual Agreement Procedures – New Decree
On 31 March 2015, the Austrian Ministry of Finance published a decree dealing with, inter alia, mutual agreement procedures under double tax treaties.
Austria
12 Oct 2015
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