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Austria Tax News

Protocol to treaty between Austria and Switzerland enters into force

10 February 2013
Treaty between Austria and Chile signed

10 February 2013
Withholding tax agreement between Austria and Switzerland enters into force

10 February 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

9 February 2013
Protocol to treaty between Austria and Czech Republic enters into force

9 February 2013
Protocol to treaty between Austria and Romania signed

2 December 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012
Protocol to tax agreement between Austria and Hong Kong signed

29 July 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012
Protocol to treaty between Austria and France enters into force

25 July 2012
Tax agreement between Switzerland and Austria – details

3 June 2012
Treaty between Qatar and Austria – details

3 June 2012
Protocol to treaty between South Africa and Austria enters into force

17 April 2012
Treaty between Austria and Qatar enters into force

17 April 2012
The Tax Amendment Act 2011 gazetted – details

18 October 2011
Treaty between Austria and Bulgaria – details

12 May 2011
Ministry of Finance publishes draft bill Tax Law Amendment Act 2011 – Corporate Income Tax Act

12 May 2011
Treaty between Austria and Bulgaria enters into force

27 April 2011
Protocol to treaty between Austria and Ireland enters into force

27 April 2011
Treaty between Austria and Hong Kong enters into force

14 March 2011
Treaty between Austria and Bahrain enters into force

28 February 2011
Protocol to treaty between Austria and United Kingdom enters into force

28 February 2011
Treaty between Austria and Bahrain enters into force

28 February 2011
Ministry of Finance publishes Transfer Pricing Guidelines

9 January 2011
Ministry of Finance publishes draft bill for Budget Supplementary Law 2011-2014: Corporate Income Tax Act

27 November 2010
Treaty between Israel and Austria initialed – brief details

23 August 2010
Treaty between Austria and Hong Kong – details

13 June 2010
Treaty between Austria and Vietnam enters into force

5 March 2010
Treaty between Austria and Vietnam enters into force

19 February 2010
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