- Orbitax

Austria Tax News

ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 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

7 October 2008

Treaty between Romania and Austria – details

7 October 2008

Treaty between Austria and Vietnam – details

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Treaty between New Zealand and Austria – Austria added to list of treaty partners with access to exemption on certain gains

7 October 2008

Treaty between Austria and Vietnam signed

30 August 2008

Protocol to treaty between Austria and Poland approved by Austrian parliament

30 August 2008

Treaty between Austria and Greece signed

30 August 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

Treaty between Turkey and Austria – details

30 August 2008

Treaty between Chile and Austria – negotiations

11 August 2008

Treaty between Austria and Argentina terminated

11 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

Protocol to treaty between Poland and Austria approved by Polish parliament

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

Treaty between Austria and Denmark – details

21 June 2008

European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 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

21 June 2008

European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends

21 June 2008

ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment

21 June 2008

ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008

ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008

Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

21 June 2008

Treaty between Turkey and Austria signed

14 May 2008

ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

14 May 2008

European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax

14 May 2008

Protocol to treaty between Poland and Austria signed

16 March 2008

Treaty between Denmark and Austria ratified

16 March 2008

« 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 »