rocket
Introducing the Orbitax International Tax Platform, a revolutionary suite of integrated tax solutions including research, compliance, calculations, entity management and charting. Find out more.
News Share

The Tax Hub

Daily Tax Newsletter

Austria-Israel-Lithuania-Poland-Serbia-Slovak Republic-Slovenia

Responsive image

Austria Publishes English-Language Synthesized Text of Tax Treaties with Israel, Lithuania, Poland, Serbia, Slovak Republic, Slovenia as Impacted by BEPS MLI

Austria's Ministry of Finance has published English-language synthesized texts of the tax treaties with Israel, Lithuania, Poland, Serbia, the Slovak Republic, and Slovenia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts have been agreed between the competent authorities of the respective countries and reflect a common understanding of the changes caused by the MLI. The MLI generally applies for the treaties as follows:

2016 Austria-Israel Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Austria and Israel, for taxes levied with respect to taxable periods beginning on or after 1 January 2020.

2005 Austria-Lithuania Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Austria, for taxes levied with respect to taxable periods beginning on or after 1 January 2020, and all other taxes levied by Lithuania, for taxes levied with respect to taxable periods beginning on or after 1 July 2019.

2004 Austria-Poland Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Austria and Poland, for taxes levied with respect to taxable periods beginning on or after 1 January 2019.

2010 Austria-Serbia Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Austria, for taxes levied with respect to taxable periods beginning on or after 1 January 2020, and all other taxes levied by Serbia, for taxes levied with respect to taxable periods beginning on or after 1 April 2019.

1978 Austria-Slovak Republic Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Austria, for taxes levied with respect to taxable periods beginning on or after 1 January 2020, and all other taxes levied by the Slovak Republic, for taxes levied with respect to taxable periods beginning on or after 1 July 2019.

1997 Austria-Slovenia Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Austria and Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 January 2019.

MLI synthesized texts of Austria's tax treaties, including in other languages, can be found on the Ministry of Finance treaty webpage.

Powerful Tax Tools

NEW

FX Rates

Global FX Rates including Tax Year Average FX Rates and Spot Rates for all Reporting Currencies.

NEW

Corporate Tax Rates

Corporate tax rates, surtaxes, and effective tax rates for the current year, as well as historical rates and approved future rates.

NEW

Country Analysis

Detailed tax guidance for companies doing business in over 100 countries, including summaries and snapshots of key tax facts and issues.

NEW

Cross Border Tax Calculator

Calculate total tax costs and benefits of a cross border transaction including withholding tax, participation exemption and foreign tax credit rules.

NEW

Cross Border Tax Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment streams.

NEW

OECD BEPS Project

Complete overview of the OECD BEPS Project, including daily BEPS news, country adoption of BEPS measures, and an overview of the 15 BEPS Actions.

NEW

Tax Calendar

Customizable calendar tool that tracks corporate income tax, value added tax and transfer pricing obligations by country or entity.

NEW

Tax Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.

NEW

Worldwide Tax Treaties

Repository including thousands of tax treaties (in English), OECD, UN and US Models, relevant EU Directives, Technical Explanations, and more.

NEW

Worldwide Tax Planner

Calculates the worldwide tax cost of what-if scenarios based on legal entity structure, taxable income, and cross border transactions.

NEW

Certified Rates Report

Customizable Certified Rates Report providing updated corporate and withholding tax rates at the end of each month for over 100 countries.

NEW

Withholding Tax Minimizer

Enables quick calculation of tax costs and benefits of cross border transactions considering all possible transaction combinations and optimal routes.

NEW

VAT Rates

Provides value added tax (VAT) rates, goods and services tax (GST) rates and other indirect tax rates for over 100 countries.

NEW

NOL Calculator

Country specific calculator to determine how net operating losses can be utilized in carryback and carryforward years.

NEW

Transfer Pricing Calculator

Calculates TP ratios under various TP methods and calculates the difference between target ratios and actual ratios.

NEW

Individual Income Tax Rates

Individual tax rates for over 100 countries.

Play of the Day

FX Rates

Global FX Rates including Tax year Average FX Rates and Spot Rates for all Reporting Currencies.

We’re here to help

We’re here to answer any questions you have about the Orbitax products and services.

Send us a message

Who’s behind Orbitax?

We’re committed to providing high value, low cost tax research and management solutions.

Learn More