Issue 19, October 2008

• Ministerial draft proposes amendments of legal and fiscal conditions for the Private Equity and the Venture Capital Industry
• Apprentice employment – now more attractive
• Tax credits in Austria
• “Wartungserlass” 2007
• VAT Fraud
• Prevention of social fraud in the construction industry
• Prevention of VAT in the construction sector – Reverse Charge
• Tax implications of using frequent flyer miles acquired on business travel for personal use
• Austrian Tax Facts & Figures
  
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Issue 18, August 2008

• Foundations in Liechtenstein – Austrian tax aspects
• New DTC with New Zealand
• Update: Amendments to the DTC Austria-Turkey
• Termination of DTC between Austria and Argentina
• Latest comments on Austrian anti-abuse legislation
• New Case Law on the Austrian Participation Exemption
• Rise of EU-Savings Tax Rate and Reform of the Savings Taxation Directive
• Appeal Court on VAT treatment of supplies into freeports
• Accounting errors and the Criminal Tax Act
• Increase of commuter lump sum and mileage allowance
• Austrian Tax Facts & Figures
  
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Issue 17, June 2008

• Tax treatment of “Hospitality Tickets” for EURO 2008
• Schenkungsmeldegesetz 2008 – Gift Announcement Law 2008
• New rules for the taxation of foundations
• Tax optimization using the favorable DTT between Austria and Argentina
• Obligatory Electronic filing of Austrian statutory financial statements
• Summary of the Company Law Amendment Act 2008
• Austrian Tax Facts & Figures
  
  Download: (68 KB, english)

Issue 16, April 2008

• Utilisation of the advantageous DTA Austrian-Kazakhstan for foreign investments in Kazakhstan
• The taxation of a construction consortium in Austria
• Intercompany loans
• Austrian holding structures for Brazilian multinationals - Tax optimisation using the favourable DTA between Austria and Brazil
• Facing up to 60 EU infringement proceedings
• Tax office shifts the risk of loss of VAT revenue
• Application of the cost plus method in Austria
• Managing directions in the employee provision fund system
• Austrian Tax Facts & Figures
  
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Issue 15, February 2008

• Austrian withholding tax on certain services of foreign suppliers
• New Double Tax Treaty Austria – Czech Republic
• Swiss finance branch and taxation in Austria
• VAT treatment of intercompany charges in Austria
• Overlooked Taxes
• Amendments to the Austrian Aliens' Employment Law
• Austrian Tax Facts & Figures
  
  Download: (71 KB, english)