PwC Austrian Tax News Archiv 2007

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