Issue 14, December 2007
- Germany terminates DTT with Austria in respect of inheritance tax
- New Double Taxation Conventions with Algeria and Saudi Arabia
- Revenue Protection Act 2007 passes Council of Ministers
- Withholding tax refund for holding companies
- Austrian anti-abuse regulations and EU Law
- Decree to the Guidelines to the Austrian Restructuring Tax Act
- VAT News
- AFRAC statement to group taxation
- Austrian Tax Facts & Figures
Issue 13, October 2007
- Amendment of research and development tax incentives limits
- Appeal Court on disclosure of recipients of payments
- Amendments to the Austrian Restructuring Tax Act
- Recent amendments to the Austrian tax treaty network
- Gift tax abolished due to constitutional reasons
- Tax optimisation of individuals via CEE hybrid partnerships
- Extract of the current protocol for stamp duties and transaction taxes
- New reverse charge for supplies of waste materials
- Draft of an EU Merger Law
- Austrian Tax Facts & Figures
Issue 12, June 2007
- OpCo/PropCo Structures – Tax perspective
- Ministry of Finance confirms Argentinean/Austrian Doublenon-taxation structure
- New Administrative High Court ruling on abusive inter-company financing
- Transfer prices as taxable base for Value Added Tax and customs value
- EU Anti-Avoidance Principle – Indirect Tax
- Phase out of Austrian inheritance tax, abrogation procedure regarding gift tax
- Tax Reform Act 2007
- The regulations on early retirement considerably increase personnel administration
- Austrian Tax Facts & Figures
Issue 11, April 2007
- Establishments in Austria
- Ministry of Finance publishes view on permanent establishment issues
- Changes in Austrian Tax Law – draft legislation 2007
- 2006 Amendments of the Austrian Income Tax Guidelines
- Cross-border leasing of cars
- Employment Law Implications of Company Restructuring
- Austrian Tax Facts & Figures
Issue 10, Februar 2007
- Relief at source on outbound dividends to the EC
- Holding privilege – action to be considered for the 2006 assessment period
- Impact of the Cadbury Schweppes Judgement on Austrian tax law
- Profit participation rights
- EU Law and Austrian dividend taxation
- Increase in duty – free allowances for travel imports from non EC Member States
- Sending of official writs abroad
- Proposed tax legislation of the new Austrian government
- Austrian Tax Facts & Figures
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