Austria Tax News

Report on Attribution of Profits to PEs released

24 February 2007

Tax Amendments 2007: Structural Adjustment Tax Act 2006

15 January 2007

International Double Taxation Act proposed

15 January 2007

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

Protocol to treaty between Sweden and Austria approved

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

Swedish proposal to approve amending protocol to Sweden–Austria treaty submitted to parliament

17 December 2006

Protocol to treaty between Norway and Austria enters into force

17 December 2006

Treaty between Austria and New Zealand signed

12 November 2006

Russian Ministry of Finance clarifies provisions of a tax treaty between Russia and Austria

14 October 2006

Protocol to treaty between Sweden and Austria signed

12 September 2006

Treaty between Austria and Czech Republic ratified

12 September 2006

Treaty between Austria and Venezuela ratified

12 September 2006

Protocol to treaty between Austria and Switzerland ratified

12 September 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

Treaty between Austria and Venezuela signed

11 July 2006

Treaty between Czech Republic and Austria signed

11 July 2006

Protocol to treaty between Austria and Norway – details

14 May 2006

Treaty between Austria and Barbados signed

14 May 2006

Protocol to treaty between Switzerland and Austria signed

9 April 2006

Reorganization Tax Act

9 April 2006

Treaty between Austria and Saudi Arabia signed

9 April 2006

Treaty between Austria and Barbados signed

9 April 2006

Protocol between Norway and Austria signed

16 March 2006

Federal Parliament passes Tax Amendment Act 2005

19 February 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

21 September 2005