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Searching Content indexed under Corporate Tax by Schoenherr Attorneys at Law ordered by Published Date Descending.
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1
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
2
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
3
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
4
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
5
088 Form – The VAT Registration Russian Roulette
Since the beginning of 2015, a number of legislative changes were enforced regarding the VAT registration of Romanian companies established in accordance with Company Law no. 31/1990.
Romania
20 Apr 2015
6
The Prime Minister Of Turkish Republic Has Announced The Economic Incentive Package
On 2 April 2015, Turkey’s Prime Minister Ahmet Davudoğlu announced a 11-step new incentive package to secure investment financing for the country.
Turkey
19 Apr 2015
7
Constitutional Court Confirms Constitutionality Of Non-Deductibility Of Manager Remuneration Above EUR 500,000
As of 1 March 2014, a restriction on the deductibility of manager remunerations for tax purposes exceeding EUR 500,000 per person and year was introduced in Austria.
Austria
22 Jan 2015
8
Ministry Of Finance Publishes Its View On Certain Aspects Relating To Private Equity Funds
With the amendment of the Austrian investment fund regime by virtue of including alternative investment funds into its scope, the tax aspects of re-qualifications of existing (private equity) vehicles into investment funds and thus the application of the Austrian investment fund tax regime were rather unclear.
Austria
6 Nov 2014
9
New Advertising Tax Feels Like A Bucket Of Cold Ice For Some Companies
Hungary’s new advertising tax affects not only media companies, but may also affect regular manufacturing and trading companies active in various industry segments.
Hungary
12 Sep 2014
10
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
11
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
12
New Rules On Transfer Pricing
From 1 September 2013, new transfer pricing rules were introduced into Ukraine's Tax Code.
Ukraine
28 Jan 2014
13
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
14
Romanian Tax Incentives Read Between The Lines: How To Use Them Effectively
For eligible investors, Romania has a number of attractive tax incentives that can reduce the overall tax burden or improve cash flows during the investment phase.
Romania
28 Jan 2014
15
Last Chance To Apply For More Favourable Investment Incentives
In January and February 2014, companies considering investments in the Czech Republic will have a last opportunity to apply for investment incentives under a more favourable regime that allows for a ceiling of regional investment aid for large companies of up to 40%.
Czech Republic
26 Jan 2014
16
Managing The Tax Pitfalls Of Contractual Partnerships Structures
A discussion on the complex tax matters that contractual partnerships often pose in practice.
Romania
9 Sep 2013
17
New Financial And Fiscal Legislative Amendments
The fiscal authorities may refuse the application of the provisions of the double tax treaties in the case of artificial transactions.
Romania
8 Apr 2013
18
Upcoming REIT legislation in Hungary
The Hungarian government is contemplating to introduce the concept of REIT (Real Estate Investment Trust), in order to re-vitalise stagnant real estate market activity and to support utilisation of the high volume of distressed properties.
Hungary
14 Apr 2011
19
New Taxation Regime for Insurance Companies under the Tax Code
The Parliament of Ukraine has adopted the new Tax Code of Ukraine (the Tax Code), which became effective on 1 January 2011.
Ukraine
24 Jan 2011
20
Portfolio Dividends - A Follow-up
The Austrian government recently amended the respective Austrian international participation exemption to avoid the unequal treatment of foreign participations as compared to domestic participations.
Austria
10 Feb 2010
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