PwC Austrian Tax News - Archive 2011

Issue 32, December 2011

  • Recent changes to Austrian tax law
  • Foreign tax credit rules for Austrian tax groups
  • ECJ: Limitation of fiscal representation for investment funds and real estate funds
  • Cross border loss utilisation in the case of tax holidays
  • Salzburg Tax Dialogue 2011 – Related party approach
  • Fraudulent employees – and the tax consequences involved
  • Optimised payment of performancerelated remuneration
  • Act Against Wage and Social Dumping (Lohn- und Sozialdumping-Bekämpfungsgesetz) – Progress report
  • Austrian Tax Facts & Figures
Download

Issue 31, October 2011

  • Archiving requirements compulsory for tax and company law purposes in Austria
  • Foreign insurance products – tax treatment under economic aspects
  • Subsequent commissions to a U.S.-resident individual
  • Tax treatment of Finnish dividend distributions
  • Taxation of dividend distributions under the double tax treaty Austria and Hong Kong
  • Update on double tax treaties
  • Voluntary self-disclosure in connection with annual VAT returns?
  • Austrian payroll tax exemption for construction projects undertaken outside of Austria
  • Austrian Tax Facts & Figures
Download

Issue 30, July 2011

  • Austrian private foundations – tax treatment (part 2)
  • Construction permanent establishment
  • Forthcoming changes to Austrian Tax Acts
  • Ruling of the Independent Tax Senate in Linz (UFS Linz) on the carry-forward of foreign withholding taxes
  • Stamp duty on contracts concluded via e-mails
  • Lottery tax on contests as from 1 January 2011
  • The Merger Simplification Act
  • Proposed restrictions on the issuance of bearer shares
  • Update on amendments to the Austrian Alien Employment Act
  • Austrian Tax Facts & Figures
Download

Issue 29, March 2011

  • Austrian private foundations – tax treatment is now nearly the same as corporations (part 1)
  • Austrian VAT guidelines – Amendments 2010
  • Austrian transfer pricing guidelines published
  • Unlawful equity repayments in the context of international mergers
  • Austrian payroll tax exemption for construction projects undertaken outside of Austria
  • Austrian Tax Facts & Figures
Download