Issue 3, December 2005

• Proposed Amendments to Austrian Corporate Tax Law
• Status quo of transfers of seat and cross border mergers in Austria
• Additional Tax Payments without Formal Tax Audit
• Changes in The Austrian Aliens´ Law – Commencement of The New Regulations from January 1, 2006
  
  Download: (100 KB, english)

• Transfer Pricing Environment in Austria
• Withholding tax relief-at-source
• Recent Changes in Austrian Tax law
• Austrian Supreme Administrative Court ruling on base companies
• Electronic Invoicing – legal requirements finally clarifed
• VAT reclaim opportunity for non-EU telecom Co´s
  
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• Harmonisation through EU law?
• Even group taxation has its tax pitfalls
• International holding privilege violates EU law
• Corporate Income Tax prepayments – Application for reduction
• Withholding tax on investment funds
• Cross-border leasing of cars: legislation not in the line with EU law
• Equal status for foreign pensions
• Income of managing directors: less is more
  
  Download: (190 KB, english)