Austria Tax News
Government approves draft version of Tax Law Amendment Act 2014
Protocol to treaty between Austria and Slovenia enters into force
Withholding tax agreement between Austria and Liechtenstein enters into force
Protocol to treaty between Austria and Romania enters into force
Protocol to treaty between Austria and Liechtenstein – details
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Ministry of Finance publishes Express Answer Service Information on PE definition
Treaty between Austria and Ireland – Austrian Supreme Administrative Court rules on application of residence tie-breaker rule for individuals
Protocol to tax agreement between Austria and Hong Kong enters into force
Amendments to Limited Liability Company Law entered into force
Swiss Federal Tax Administration publishes instructions on tax agreements with Austria and United Kingdom
Protocol to treaty between Austria and Canada enters into force
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Treaty between Russia and Austria – Russian MoF clarifies tax treatment of dividends
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Fiscal Court of Appeal rules on depreciation of goodwill in relation to participations in non-resident members of an Austrian tax group
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Protocol to treaty between Austria and Norway enters into force
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Withholding tax under EU Savings Directive to be abolished
Heavy restrictions on capital movements enter into force
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Protocol to treaty between Austria and Cyprus enters into force
Withholding tax agreement between Liechtenstein and Austria signed
Protocol to treaty between Austria and Liechtenstein signed
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Amending exchange of notes to treaty between Austria and Singapore signed
Protocol to treaty between Austria and Switzerland enters into force
Withholding tax agreement between Austria and Switzerland enters into force
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