Get an immediate FREE trial of Orbitax's International Tax Research & Compliance Expert (ITRCE) software for 7 days.

Austria Tax News

Dutch Tax Treaty Negotiation Plans for 2018
Feb 01, 2018
Ukraine Clarifies Treaty Benefits if Interest Payment Rights Transferred to Third Party
Jan 29, 2018
Austria Looking to Amend Tax Treaties with Bahrain, Kuwait, and the UAE
Jan 26, 2018
Austria Approves New Tax Treaty with Japan
Jan 12, 2018
OECD Releases Second Batch of MAP Peer Review Results
Dec 20, 2017
Protocol to Tax Treaty between Austria and Ukraine to be Signed
Dec 20, 2017
IOTA Publishes Collection of Articles from Tax Officials on the Disruptive Business Models
Nov 06, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Austria to Revise Tax Treaty with Ireland for Taxation of Digital Profits
Oct 17, 2017
Austria, Bulgaria, Greece, Portugal, Romania, and Slovenia Support Equalization Tax on Digital Companies
Sep 20, 2017
CJEU Finds it has Jurisdiction and Issues Judgment in Dispute Involving Austria-Germany Tax Treaty
Sep 14, 2017
Danish Ruling that Subcontracted Activities may Constitute PE
Aug 28, 2017
Austria Increases R&D Expense Credit to 14%
Aug 04, 2017
Austria Clarifies Electronic Filing of CbC Reports and Notifications
Jul 17, 2017
Austrian Parliament Approves BEPS Multilateral Instrument
Jul 11, 2017
Austria and Kosovo to Negotiate Social Security Agreement
Jul 10, 2017
Austria and Kosovo Conclude Tax Treaty Negotiations
Jun 27, 2017
Austrian Parliament Committee Approves Pending Tax Treaty with Israel
Jun 26, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Austria Approves Pending Protocol to Tax Treaty with India
Jun 05, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Update - New Tax Treaty between Austria and Israel
May 16, 2017
Update - Protocol to Tax Treaty between Austria and India
May 11, 2017
Austria Looking to Tax Online Services Including those Provided Free of Charge
May 09, 2017
AG Opinion Issued on Dispute Involving Austria-Germany Tax Treaty and the Limits of Its Jurisdiction in Resolving Such Disputes
May 01, 2017
Austria and Panama to Conclude Tax Treaty Negotiations
Mar 28, 2017
Tax Treaty between Austria and Iceland to Enter into Force
Feb 27, 2017
New SSA between Australia and Austria to Enter into Force
Feb 14, 2017
Exchange of Notes between Austria and Luxembourg to Enter into Force
Feb 13, 2017
Protocol to Tax Treaty between Austria and India Signed
Feb 08, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Tax Treaty between Austria and Japan Signed
Feb 02, 2017
OECD Invites Comments for Second Batch of MAP Peer Reviews
Jan 31, 2017
SSA between Albania and Austria Signed
Jan 31, 2017
Brazil Limits Treatment of Austrian Holding Companies as Privileged Regime
Jan 13, 2017
Austria 2017 Tax Amendments Overview and Transfer Pricing Documentation Regulation
Jan 10, 2017
Protocols to Tax Instruments between Austria and Liechtenstein have Entered into Force
Jan 05, 2017
Austria Approves Pending Tax Instruments with Iceland, Liechtenstein, and Switzerland
Dec 28, 2016
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
New Tax Treaty between Austria and Israel Signed
Dec 02, 2016
Kosovo to Negotiate Tax Treaty with Austria
Nov 28, 2016
Liechtenstein Approves Protocol to Tax Treaty with Austria
Nov 18, 2016
Withholding Tax Agreement between Austria and Switzerland to be Terminated
Nov 15, 2016
Council of the European Union Publishes Note on the State of Play of the Financial Transaction Tax
Nov 03, 2016
Protocol to Withholding Tax Agreement between Austria and Liechtenstein Signed
Oct 21, 2016
New Tax Treaty between Austria and Japan Agreed to in Principal
Oct 21, 2016
Amendment of Tax Treaty between Austria and Japan under Negotiation
Oct 05, 2016
Andorra Negotiating Tax Treaties with Austria, Belgium, Cyprus, and the Netherlands
Oct 04, 2016
Austria Confirms Entry into Force of Protocol to Tax Treaty with Belarus
Sep 23, 2016
Protocol to Tax Treaty between Austria and Liechtenstein Signed
Sep 20, 2016
Brazil Adds Ireland to Black List and Austrian Holding Companies to Grey List
Sep 16, 2016
Update - Tax Treaty between Austria and Iceland
Aug 29, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Austrian Parliament Approves New Transfer Pricing Documentation Requirements including CbC Reporting
Jul 22, 2016
Tax Treaty between Austria and Iceland Signed
Jul 21, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
Negotiations for Protocol to Austria-Ukraine Tax Treaty Concluded
Jul 06, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Compromise Accepted on EU Financial Transactions Tax but Final Decision Delayed to September
Jun 21, 2016
Protocol to Tax Treaty between Austria and Iran to be Negotiated
Jun 13, 2016
EU Council Publishes Report on Status of Financial Transaction Tax
Jun 08, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
Austrian Government Submits Draft Legislation for CbC Reporting and Exchange of Tax Rulings
May 17, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Russia to Sign Protocol to the Tax Treaty with Austria
Apr 15, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Ukraine Planning to Negotiate Protocols to the Tax Treaties with Austria, Belgium, the Netherlands, the United Kingdom and Switzerland
Apr 06, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Belgium Planning to Drop its Support of an EU Financial Transactions Tax
Jan 25, 2016
Protocol to the Tax Treaty between Austria and Belgium to Enter into Force
Jan 19, 2016
Austrian Parliament Approves Tax Law Amendment Act 2015
Jan 04, 2016
Saudi Arabia to Sign Protocol to the Tax Treaty with Austria
Dec 29, 2015
CJEU Rules Reincorporation of Losses of an Austrian PE of a German Company following Transfer does not Violate Freedom of Establishment
Dec 21, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
Tax Treaty between Austria and Turkmenistan to Enter into Force
Dec 17, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Austrian Government Proposes New Exit Tax and Equity Contributions Repayment Rules
Dec 04, 2015
Belgium Approves Protocol to the Tax Treaty with Austria
Nov 19, 2015
TIEA between Austria and Mauritius to Enter into Force
Nov 18, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
EU Commission Rejects Member States' Request to Apply Reverse Charge for VAT on All Transactions over EUR 10,000
Nov 06, 2015
Tax Treaty between Austria and Chile has Entered into Force
Oct 14, 2015
CJEU Rules Austrian Group Goodwill Depreciation Rule Violates Freedom of Establishment
Oct 13, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
SSA between Austria and Brazil under Negotiation
Sep 17, 2015
New SSA between Australia and Austria Signed
Sep 01, 2015
Protocol to the Tax Treaty between Austria and Belarus to Enter into Force
Aug 10, 2015
OECD Publishes Peer Review Reports on Transparency and Information Exchange for 12 Jurisdictions
Aug 05, 2015
Austrian Parliament Adopts Tax Reform Act 2015/16
Jul 28, 2015
Austria Removed from Ukraine's Tax Havens List
Jul 13, 2015
Update - Tax Treaty between Austria and Turkmenistan
Jul 09, 2015
EU Member States Call for Broad Introduction of Domestic VAT Reverse Charge Mechanism
Jul 07, 2015
Progress on EU Financial Transactions Tax
Jul 03, 2015
SSA between Austria and India has Entered into Force
Jul 03, 2015
Exchange of Notes to the Tax Treaty between Austria and Luxembourg Signed
Jun 23, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
SSA between Austria and India to Enter into Force
May 26, 2015
Chile Approves Tax Treaty with Austria
May 19, 2015
Belarus Approves Protocol to the Tax Treaty with Austria
May 19, 2015
Tax Treaty between Austria and Turkmenistan Signed
May 14, 2015
Tax Treaty between Austria and Montenegro has Entered into Force
May 11, 2015
Romania Clarifies Withholding Tax on Interest under the Tax Treaty with Austria
Apr 24, 2015
Austria Approves Protocol to the Tax Treaty with Belarus
Mar 27, 2015
Update - Austrian Tax Reform Plans
Mar 24, 2015
Protocol to the Tax Treaty between Austria and Pakistan Signed
Mar 18, 2015
Austria Considering Individual Income Tax and Withholding Tax Changes
Mar 17, 2015
TIEA between Austria and Mauritius Signed
Mar 12, 2015
Albania Provides Update on Current SSA Negotiations
Feb 13, 2015
Austria has Published Updated List of Jurisdictions with which Austria has Concluded a Comprehensive Mutual Administrative Assistance Agreement
Feb 03, 2015
Austria and Germany Agree on Timeline for Implementation of EU Financial Transactions Tax
Jan 23, 2015
Tax Agreement between Austria and Taiwan has Entered into Force
Jan 05, 2015
Update - Protocol to the Tax Treaty between Austria and Belarus Signed
Dec 29, 2014
Austria Approves 2nd Tax Law Amendment Act Clarifying Deduction Limitation for Interest and Royalty Payments
Dec 24, 2014
Final Proposal on EU Financial Transactions Tax Likely Delayed
Dec 05, 2014
TIEA between Austria and Guernsey has Entered into Force
Dec 03, 2014
Protocol to the Tax Treaty between Austria and Belarus Signed
Nov 26, 2014
Austrian 2nd Tax Law Amendment Act Draft Clarifies Deduction Limitation for Interest and Royalty Payments
Nov 24, 2014
Austria Publishes FAQ for VAT Mini One Stop Shop
Nov 07, 2014
French Finance Minister to Propose Revisions to Financial Transactions Tax
Nov 05, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Revisions to the SSA between Austria and Canada Under Negotiation
Oct 08, 2014
Austria has Published a List of Jurisdictions with which Austria has Concluded a Comprehensive Mutual Administrative Assistance Agreement
Oct 06, 2014
EU Financial Transactions Tax "Still on Track"
Sep 29, 2014
Austria Deposits Ratification Instrument for Mutual Assistance Convention
Sep 02, 2014
Austria Approves TIEA With Guernsey
Jul 25, 2014
Tax Agreement between Austria and Taiwan Signed
Jul 21, 2014
Update - Tax Treaty between Austria and Montenegro Signed
Jul 09, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Tax Treaty between Austria and Montenegro Signed
Jun 19, 2014
TIEA between Austria and Guernsey Signed
May 20, 2014
10 EU Member States Aim to Implement Financial Transaction Tax by 2016
May 08, 2014
Austria Limits Group Tax Loss Treatment
Apr 30, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Government approves draft version of Tax Law Amendment Act 2014
Feb 01, 2014
Protocol to treaty between Austria and Slovenia enters into force
Dec 31, 2013
Protocol to treaty between Austria and Liechtenstein – details
Dec 25, 2013
Withholding tax agreement between Austria and Liechtenstein enters into force
Dec 25, 2013
Protocol to treaty between Austria and Romania enters into force
Dec 25, 2013
Treaty between Austria and Ireland – Austrian Supreme Administrative Court rules on application of residence tie-breaker rule for individuals
Dec 02, 2013
Protocol to tax agreement between Austria and Hong Kong enters into force
Dec 02, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Ministry of Finance publishes Express Answer Service Information on PE definition
Dec 02, 2013
Amendments to Limited Liability Company Law entered into force
Sep 16, 2013
Protocol to treaty between Austria and Canada enters into force
Sep 16, 2013
Swiss Federal Tax Administration publishes instructions on tax agreements with Austria and United Kingdom
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Fiscal Court of Appeal rules on depreciation of goodwill in relation to participations in non-resident members of an Austrian tax group
Jun 27, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Treaty between Russia and Austria – Russian MoF clarifies tax treatment of dividends
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Protocol to treaty between Austria and Norway enters into force
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
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
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Protocol to treaty between Austria and Cyprus enters into force
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Protocol to treaty between Austria and Liechtenstein signed
Mar 25, 2013
Withholding tax agreement between Liechtenstein and Austria signed
Mar 25, 2013
Amending exchange of notes to treaty between Austria and Singapore signed
Mar 25, 2013
Withholding tax agreement between Austria and Switzerland enters into force
Feb 10, 2013
Protocol to treaty between Austria and Switzerland enters into force
Feb 10, 2013
Treaty between Austria and Chile signed
Feb 10, 2013
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
Feb 09, 2013
Protocol to treaty between Austria and Czech Republic enters into force
Feb 09, 2013
Protocol to treaty between Austria and Romania signed
Dec 02, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Protocol to tax agreement between Austria and Hong Kong signed
Jul 29, 2012
Protocol to treaty between Austria and France enters into force
Jul 25, 2012
Treaty between Qatar and Austria – details
Jun 03, 2012
Tax agreement between Switzerland and Austria – details
Jun 03, 2012
Treaty between Austria and Qatar enters into force
Apr 17, 2012
Protocol to treaty between South Africa and Austria enters into force
Apr 17, 2012
The Tax Amendment Act 2011 gazetted – details
Oct 18, 2011
Ministry of Finance publishes draft bill Tax Law Amendment Act 2011 – Corporate Income Tax Act
May 12, 2011
Treaty between Austria and Bulgaria – details
May 12, 2011
Protocol to treaty between Austria and Ireland enters into force
Apr 27, 2011
Treaty between Austria and Bulgaria enters into force
Apr 27, 2011
Treaty between Austria and Hong Kong enters into force
Mar 14, 2011
Treaty between Austria and Bahrain enters into force
Feb 28, 2011
Treaty between Austria and Bahrain enters into force
Feb 28, 2011
Protocol to treaty between Austria and United Kingdom enters into force
Feb 28, 2011
Ministry of Finance publishes Transfer Pricing Guidelines
Jan 09, 2011
Ministry of Finance publishes draft bill for Budget Supplementary Law 2011-2014: Corporate Income Tax Act
Nov 27, 2010
Treaty between Israel and Austria initialed – brief details
Aug 23, 2010
Treaty between Austria and Hong Kong – details
Jun 13, 2010
Treaty between Austria and Vietnam enters into force
Mar 05, 2010
Treaty between Austria and Vietnam enters into force
Feb 19, 2010
Treaty between Austria and Turkey enters into force
Oct 11, 2009
Treaty between Austria and Greece – details
Oct 11, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Treaty between Austria and Bahrain – details
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Treaty between Austria and Switzerland – negotiations
Jul 16, 2009
Protocol to treaty between Netherlands and Austria enters into force
Jun 07, 2009
Treaty between Bulgaria and Austria ratified
May 13, 2009
Treaty between Turkey and Austria – submitted for approval
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Draft bill proposes changes to participation exemption regime
Apr 10, 2009
Treaty between Austria and Greece enters into force
Apr 10, 2009
Protocol to treaty between Austria and Netherlands – approved by Austrian parliament
Apr 10, 2009
Treaty between Austria and Vietnam – approved by Austrian parliament
Apr 10, 2009
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
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
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Treaty between Austria and Bulgaria – negotiations finalized
Nov 04, 2008
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
Oct 07, 2008
Treaty between Austria and Vietnam – details
Oct 07, 2008
Treaty between New Zealand and Austria – Austria added to list of treaty partners with access to exemption on certain gains
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Treaty between Romania and Austria – details
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Treaty between Austria and Greece signed
Aug 30, 2008
Protocol to treaty between Austria and Poland approved by Austrian parliament
Aug 30, 2008
Treaty between Turkey and Austria – details
Aug 30, 2008
Treaty between Austria and Vietnam signed
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Treaty between Austria and Argentina terminated
Aug 11, 2008
Treaty between Chile and Austria – negotiations
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Protocol to treaty between Poland and Austria approved by Polish parliament
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Treaty between Austria and Denmark – details
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Treaty between Turkey and Austria signed
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Treaty between Denmark and Austria ratified
Mar 16, 2008
Protocol to treaty between Poland and Austria signed
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Treaty between Austria and Barbados – details
Jan 16, 2008
Details of the first-time income and capital tax treaty between Austria and Saudi Arabia, signed on 18 March 2006, have become available. The treaty was concluded in the German, English and Arabian languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention.
Jan 16, 2008
Treaty between Denmark and Austria – bill reintroduced
Jan 16, 2008
Treaty between France and Australia submitted to French Parliament
Jan 16, 2008
Austrian Regulations to Austria-Netherlands tax treaty published in the Netherlands (withholding tax reduction or refund)
Jan 16, 2008
Protocol to theaty with Austria enters into force
Jan 16, 2008
Preliminary ruling requested from ECJ regarding conditions for claiming Austrian investment growth premium
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Denmark and Austria to be ratified
Nov 04, 2007
Protocol to treaty between Slovenia and Austria enters into force
Nov 04, 2007
Accession Convention to Arbitration Convention for 10 new Member States ratified by Austria
Sep 02, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
Protocol to treaty between Austria and Sweden enters into force
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Treaty between Austria and Saudi Arabia enters into force
Jul 02, 2007
Treaty between Denmark and Austria signed
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Treaty between Austria and Barbados to enter into force
May 28, 2007
Treaty between Czech Republic and Austria enters into force
May 28, 2007
Treaty between New Zealand and Austria ratified
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
Treaty between Austria and Venezuela enters into force
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Indian ruling on taxability of salary reimbursement paid to related companies
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Protocol to treaty between Switzerland and Austria enters into force
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Tax Amendments 2007: Structural Adjustment Tax Act 2006
Jan 15, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
International Double Taxation Act proposed
Jan 15, 2007
Protocol to treaty between Sweden and Austria approved
Jan 15, 2007
Protocol to treaty between Norway and Austria enters into force
Dec 17, 2006
Swedish proposal to approve amending protocol to Sweden–Austria treaty submitted to parliament
Dec 17, 2006
Treaty between Austria and New Zealand signed
Nov 12, 2006
Russian Ministry of Finance clarifies provisions of a tax treaty between Russia and Austria
Oct 14, 2006
Treaty between Austria and Czech Republic ratified
Sep 12, 2006
Protocol to treaty between Austria and Switzerland ratified
Sep 12, 2006
Treaty between Austria and Venezuela ratified
Sep 12, 2006
Protocol to treaty between Sweden and Austria signed
Sep 12, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Treaty between Austria and Venezuela signed
Jul 11, 2006
Treaty between Czech Republic and Austria signed
Jul 11, 2006
Treaty between Austria and Barbados signed
May 14, 2006
Protocol to treaty between Austria and Norway – details
May 14, 2006
Reorganization Tax Act
Apr 09, 2006
Treaty between Austria and Saudi Arabia signed
Apr 09, 2006
Treaty between Austria and Barbados signed
Apr 09, 2006
Protocol to treaty between Switzerland and Austria signed
Apr 09, 2006
Protocol between Norway and Austria signed
Mar 16, 2006
Federal Parliament passes Tax Amendment Act 2005
Feb 19, 2006
The Czech Republic and Austria initialled a new income tax treaty on 15 July 2005. Once in force, the new treaty will replace the Czech Republic and Austria income and capital tax treaty of 7 March 1978. Further details of the new treaty will be reported subsequently
Sep 21, 2005
Austria initialled a first-time tax treaty with Iceland on 6 May 2005. Further details are not yet available.
Aug 03, 2005
Austria and Romania signed a new tax treaty on 30 March 2005. Once in force, the new treaty will replace the Austria-Romania income and capital tax treaty of 30 September 1976. Further details are not yet available.
Aug 03, 2005
Austria and New Zealand initialled a first-time tax treaty on 9 February 2005. Further details are not yet available.
Aug 03, 2005
The new income and capital tax treaty and related protocol between Austria and Poland, signed on 13 January 2004, will enter into force on 1 April 2005. The new treaty generally applies from 1 January 2006.
Mar 17, 2005