Austria Tax News

Treaty between Austria and Turkey enters into force

11 October 2009

Treaty between Austria and Greece – details

11 October 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

Treaty between Austria and Bahrain – details

16 September 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009

Treaty between Austria and Switzerland – negotiations

16 July 2009

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Protocol to treaty between Netherlands and Austria enters into force

7 June 2009

Treaty between Bulgaria and Austria ratified

13 May 2009

Treaty between Turkey and Austria – submitted for approval

13 May 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Treaty between Austria and Greece enters into force

10 April 2009

Protocol to treaty between Austria and Netherlands – approved by Austrian parliament

10 April 2009

Draft bill proposes changes to participation exemption regime

10 April 2009

Treaty between Austria and Vietnam – approved by Austrian parliament

10 April 2009

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

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

Treaty between Austria and Bulgaria – negotiations finalized

4 November 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

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