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Searching Content indexed under Income Tax by Wolf Theiss ordered by Published Date Descending.
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1
New Rules Regarding Exemptions From Withholding Tax
The statement must be signed by management board members.
Poland
11 Jul 2019
2
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
3
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
4
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
5
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
6
Implementation Of ATAD
The rules on CFCs have been amended significantly.
Hungary
17 Jan 2019
7
New Group Taxation
The tax base of the group consists of the positive tax bases of its members.
Hungary
17 Jan 2019
8
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
9
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
10
Wolf Theiss International Tax Newsletter Austria & CEE - 09.07.2018
Currently, Austria does not have controlled foreign company ("CFC'' legislation.
Austria
10 Sep 2018
11
Forfeiture Of Tax Loss Carry-Forwards Due To A Substantial Change In Shareholder Structure
Pursuant to the Austrian Supreme Administrative Court, for the purposes of the provision stipulating a forfeiture of tax loss carry-forwards ...
Austria
29 May 2018
12
Amendment Of Serbian Tax Law
Other amendments include changes regarding the depreciation rules.
Serbia
13 Apr 2018
13
Income From Short-Term Employment In Head Office Is Taxed In Source State
It further held that the Italian permanent establishment cannot be regarded as employer.
Austria
13 Apr 2018
14
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
15
Trading Bitcoins Subject To Taxation In Poland
On 6 March 2018, the Administrative Supreme Court (NSA) issued the first ruling concerning taxation of income made from trading bitcoins by individuals (case II FSK 488/16).
Poland
20 Mar 2018
16
A New Tax On Commercial Real Estate To Be Introduced In Poland
In early October a draft bill introducing a tax on certain types of commercial real estate was submitted by the Ministry of Finance to Parliament for consideration.
Poland
6 Nov 2017
17
The Debate On Contributions And Personal Income Tax Is Now Opened
On October 4, 2017, The Federal Ministry of Finance in Federation of Bosnia and Herzegovina (FBiH) has announced the opening of the public debate on drafts of the Law on the Contributions...
Bosnia Herzegovina
16 Oct 2017
18
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
19
Income Derived From Hungarian Trusts
The Ministry of Finance has published an EAS ruling dealing with the taxation of income received by an Austrian beneficiary from a Hungarian trust.
Hungary
2 Oct 2017
20
Guidance On Taxation Of Bitcoins And Other Cryptocurrencies
Recently, the Ministry of Finance published guidance on the Austrian income and value added tax aspects of investing in the crypto space.
Austria
2 Oct 2017
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