Austria
Liechtenstein and Austria sign protocol to amend tax treaty
Liechtenstein and Austria have signed a protocol to amend their double tax agreement, the Liechtenstein government has announced. The agreement, signed . . .
Austria
Africa
Austria
Multinationals asked to critique tax dispute resolution processes in Austria, France, Germany, Italy, Liechtenstein, Luxembourg, Sweden
The OECD has today asked global businesses to assess the mutual agreement procedure (MAP) for resolving tax treaty disputes in Austria, France, Germany, Italy . . .
Americas
Austria
Americas
Austria
EU court resolves tax treaty dispute between Germany, Austria regarding financial instrument
The European Court of Justice (ECJ), in a ruling released September 12, has concluded that the ECJ has jurisdiction to resolve a dispute between Member States which relates to the subject matter of the Treaties of the European Union if the dispute is submitted under a special agreement between the parties, writes Davide Anghileri of the University of Lausanne. . .
Asia-Pacific
Japan-Austria tax treaty negotiations commence
The governments Japan and Austria will negotiate amendments to their 50+ year old tax treaty, Japan’s. . .
Austria
Asia-Pacific
Americas
Asia-Pacific
Japan, Austria agree in principle to new tax treaty
Japan and Austria in October reached an agreement in principle . . .
Austria
Americas
EU proposal to halt multinational tax avoidance through third-country hybrid mismatches stalls
EU finance ministers, during an ECOFIN meeting of the Council of the EU held December 6, were unable to reach agreement on new hybrid mismatch rules designed to prevent multinationals from avoiding tax by exploiting differences between the tax systems of EU and non-EU countries. The ministers disagreed with a Dutch proposal to extend the effective date of the rules and a UK proposal. . .
Africa
Austria
Asia-Pacific
Taiwan offers VAT refund to some foreign enterprises without fixed place of business
Taiwan’s taxation office announced Monday that foreign enterprises and other entities from specified countries that have no fixed place of business in Taiwan but engage in. . .
Asia-Pacific
Japan, Austria tax treaty signed
Japan and Austria signed a new tax treaty on January 30 to update their 1963 agreement, Japan’s . . .
Austria
Switzerland, Austria to terminate withholding tax agreement
Davide Anghileri of the University of Lausanne discusses Switzerland and Austria’s November 11 agreement to terminate their withholding tax agreement . . .
Austria
Austria
EU finance ministers split on public release of multinational corporation tax data
Dutch finance minister and president of the Eurogroup, Jeroen Dijsselbloem, expressed support for a proposal that would mandate public release of country-by-country tax data on multinationals, while finance ministers from Malta, Belgium, and Austria . . .
Australia
31 nations sign agreement on exchange of country-by-country transfer pricing reports
In an effort to provide their tax administrations with more tools to combat corporate tax avoidance through transfer pricing, officials from 31 countries today signed an agreement setting . . .
Austria
Austria
Austrian, German dispute over taxation of profit-participation certificates to be considered by European Court
The European Court of Justice has published a reference for an Austrian case (Case C-648/15) concerning whether Austria or Germany can tax profit-participation certificates (Genussscheine). Austria claims that the Court should hold that . . .
Americas
Tax officials crafting plan to jointly identify large multinationals with low risk of tax avoidance
Eight countries are working on a new program to jointly review large multinationals’ tax affairs and, if appropriate, provide assurances to the multinational that it will not likely be audited in those jurisdictions with respect to specific tax risks, officials said June 6 in Washington at a conference sponsored by the OECD, USCIB, . . .
Austria
Austria
Austria
Austria
Austria
New plan for EU financial transaction tax would widen its base and lower rates
EU finance ministers have renewed their push to enact a financial transaction tax among the EU states, with some agreeing to a phased timetable for the introduction of the tax, and others expressing support for a new plan to widen the tax base, particularly with respect to derivative products. In a statement released January 22, Austrian finance minister Hans Jörg Schelling . . .
Africa
Mauritius and Austria sign TIEA
Mauritius and Austria have signed a tax information exchange agreement (TIEA) according to a release posted on a Mauritius government website March 13. The agreement was . . .
