PwC Austrian Tax News - 2013
Unser englischsprachiger Newsletter zu aktuellen österreichischen Steuerthemen erscheint sechs Mal jährlich. Er behandelt relevante Themen für internationale Unternehmen in Österreich: Direct und Indirect Taxes, Expatriates und Austrian Tax Facts & Figures.
Our english newsletter concerning latest austrian tax topics is published six times a year. It discusses relevant topics for international companies in Austria: Direct and Indirect Taxes, Expatriates and Austrian Tax Facts & Figures.
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Issue 40, April 2013
- Tax agreement between Liechtenstein and Austria
- Liechtenstein – Update on Double Tax Treaty
- Tax treatment of a Liechtenstein company under the Austria-Liechtenstein Tax Treaty
- Decision of the Austrian Constitutional Court on the international participation exemption
- Update on Double Tax Treaties
- Capital duty on the absorption of losses by a company’s shareholder
- UFS decision on leasing of space for servers
- German Ministry of Finance restricts the simplification rule for intra-EU supplies of wholesaler goods (the “Pommes-frites-Erlass”)
- Fight against tax evasion intensified
Issue 39, Februar 2013
- Decree on informal ruling procedure by the Austrian Ministry of Finance
- Direct shareholding requirement under the Austria-Switzerland Tax Treaty
- Decision of the Austrian Administrative Court: Deduction of foreign losses for non-residents
- Operating/property management partnership in Hungary – Treatment of profits at the level of the Austrian partner
- Contribution into a non-existing company
- Tax treatment of shareholder costs
- Austrian private foundations – No roll-over of capital gains to the acquisition costs of a letter box company
- Taxation of real estate transfers on the basis of standard tax values repealed
- Value Added Tax Guidelines: Highlights of the 2012 update