Austria Tax News

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Treaty between Austria and Chile signed

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Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

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Protocol to treaty between Austria and Czech Republic enters into force

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Protocol to treaty between Austria and Romania signed

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Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

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Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

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Protocol to tax agreement between Austria and Hong Kong signed

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Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

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Protocol to treaty between Austria and France enters into force

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Tax agreement between Switzerland and Austria – details

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Treaty between Qatar and Austria – details

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Protocol to treaty between South Africa and Austria enters into force

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Treaty between Austria and Qatar enters into force

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The Tax Amendment Act 2011 gazetted – details

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Treaty between Austria and Bulgaria – details

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Ministry of Finance publishes draft bill Tax Law Amendment Act 2011 – Corporate Income Tax Act

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Protocol to treaty between Austria and Ireland enters into force

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Treaty between Austria and Bulgaria enters into force

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Treaty between Austria and Hong Kong enters into force

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Treaty between Austria and Bahrain enters into force

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Treaty between Austria and Bahrain enters into force

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Protocol to treaty between Austria and United Kingdom enters into force

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Ministry of Finance publishes Transfer Pricing Guidelines

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Ministry of Finance publishes draft bill for Budget Supplementary Law 2011-2014: Corporate Income Tax Act

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Treaty between Israel and Austria initialed – brief details

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Treaty between Austria and Hong Kong – details

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Treaty between Austria and Vietnam enters into force

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Treaty between Austria and Vietnam enters into force

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Treaty between Austria and Greece – details

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Treaty between Austria and Turkey enters into force

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