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Searching Content indexed under Income Tax by Schoenherr Attorneys at Law ordered by Published Date Descending.
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1
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
2
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
3
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
4
Tax Austria: Are You Still Buying Or Already Mining? Mining Cryptocurrencies As A Permanent Establishment
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...
Austria
29 May 2018
5
Employee Incentive Schemes In Austrian SME And Start-Ups
ESOP try to align employees' interests with the interests of the shareholders, thus to maximize the shareholder value.
Austria
12 Jan 2016
6
International Taxation Of Athletes
As the status of professional athletes is not regulated under Czech law, there is a need for legal interpretation on this matter.
Czech Republic
11 Nov 2015
7
Increase Of Tax Rate On Investment Income
The draft tax bill of the Tax Amendment Act 2015/2016 introduces an increase in the tax rate applicable to the investment income of individuals from 25% to 27.5%
Austria
29 Jun 2015
8
Significant Restrictions On The Tax-Neutral Repayment Of Capital To Shareholders
Under current law, distributions made by corporations may be treated either as dividends or as a tax-neutral repayment of capital to the extent that sufficient paid-in capital exists despite being in the form of a dividend distributions.
Austria
29 Jun 2015
9
Restrictions On Loss Deduction For Investments Made Via Interests In Partnerships
Under current law, losses realized from interests in partnerships are generally tax deductible with income from other sources of the taxpayer, irrespective of the actual economic and legal exposure of the partner.
Austria
29 Jun 2015
10
Numerous Tax Disadvantages To Be Introduced For Real Estate Focused Activities
Under current law, gains from the disposition of real estate are generally subject to a flat income tax rate of 25%. Such tax rate shall now be increased to 30% for gains realized by individuals.
Austria
26 Jun 2015
11
Reform Of Real Estate Transfer Tax Broadens Scope Of Tax Triggering Share Deals Involving Property Owning Companies
The Real Estate Transfer Tax Act has been subject to numerous changes in the past year.
Austria
26 Jun 2015
12
New Rules For Real Estate Transfer Tax On Share Deals
In mid-May 2015, the Austrian government published the text of the changes in the country's tax system that will enter into force on 1 January 2016.
Austria
12 Jun 2015
13
Recent Changes In State Aid Regulations
These new measures increase the support provided for investments, in particular to those that are made during the course of the current year (2015).
Turkey
2 Jun 2015
14
Rules For Voluntary Disclosure In Criminal Tax Matters Are Expected To Be Tightened
Austrian tax law enables taxpayers to avoid criminal tax sanctions or penalties in case of fiscal offences by submitting a voluntary disclosure.
Austria
6 Aug 2014
15
Seconding Austrian Nationals To Work In Serbia And Applying The Double Taxation Treaty Between The Two Countries
It is commonplace for foreign companies active in the Republic of Serbia to second their employees to the country via their affiliates or business partners.
Serbia
29 Jul 2014
16
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
17
GmbH Light – Incorporation Of Austrian Limited Liability Companies Considerably Cheaper Since 1 July 2013
Since 1 July 2013, the costs for the incor­po­ra­tion of an Aus­trian lim­ited lia­bil­ity com­pany have been reduced significantly.
Austria
28 Jan 2014
18
New Rules On Transfer Pricing
From 1 September 2013, new transfer pricing rules were introduced into Ukraine's Tax Code.
Ukraine
28 Jan 2014
19
Amendments To The Austrian Fund Taxation Regime
Austrian tax law provides for a specific tax regime for investment funds. Such fund tax regime is characterized by the fund being treated as a tax-transparent vehicle (thereby having no shielding effect).
Austria
28 Jan 2014
20
Challenges For International Tax Planning
International tax planning structures came into the focus of the public eye due to developments on the OECD level regarding aggressive tax schemes.
Austria
28 Jan 2014
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