Austria Tax News

ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law

2 July 2007

ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details

2 July 2007

International tax conference on CCCTB held in Berlin

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Treaty between Austria and Barbados to enter into force

28 May 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Treaty between Czech Republic and Austria enters into force

28 May 2007

Treaty between New Zealand and Austria ratified

28 May 2007

ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details

28 April 2007

Protocol to treaty between Switzerland and Austria enters into force

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007

Indian ruling on taxability of salary reimbursement paid to related companies

24 March 2007

ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

24 March 2007

Treaty between Austria and Venezuela enters into force

24 March 2007

EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007

EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007

EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

Tax Amendments 2007: Structural Adjustment Tax Act 2006

15 January 2007

International Double Taxation Act proposed

15 January 2007

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

Protocol to treaty between Sweden and Austria approved

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

Swedish proposal to approve amending protocol to Sweden–Austria treaty submitted to parliament

17 December 2006

Protocol to treaty between Norway and Austria enters into force

17 December 2006

Treaty between Austria and New Zealand signed

12 November 2006

Russian Ministry of Finance clarifies provisions of a tax treaty between Russia and Austria

14 October 2006

Treaty between Austria and Venezuela ratified

12 September 2006

Protocol to treaty between Sweden and Austria signed

12 September 2006