Austria Tax News
Treaty between Austria and Bahrain – details
Dutch dividend withholding tax exemption extended to certain EEA countries
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Treaty between Austria and Switzerland – negotiations
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Protocol to treaty between Netherlands and Austria enters into force
Treaty between Bulgaria and Austria ratified
Treaty between Turkey and Austria – submitted for approval
Treaty between Austria and Vietnam – approved by Austrian parliament
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Austria and Greece enters into force
Draft bill proposes changes to participation exemption regime
Protocol to treaty between Austria and Netherlands – approved by Austrian parliament
Treaty between Austria and Bulgaria – negotiations finalized
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Treaty between Romania and Austria – details
Treaty between New Zealand and Austria – Austria added to list of treaty partners with access to exemption on certain gains
Treaty between Austria and Vietnam – details
OECD released 2008 Model Tax Convention
Treaty between Austria and Greece signed
Treaty between Turkey and Austria – details
Protocol to treaty between Austria and Poland approved by Austrian parliament
Treaty between Austria and Vietnam signed
Discussion draft on New Art. 7 of OECD Model – details
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
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