PwC Austrian Tax News Archiv 2005

Issue 3, December 2005

  • Proposed Amendments to Austrian Corporate Tax Law
  • Status quo of transfers of seat and cross border mergers in Austria
  • Additional Tax Payments without Formal Tax Audit
  • Changes in The Austrian Aliens´ Law – Commencement of The New Regulations from January 1, 2006

    Download: Issue 3, December 2005 (100 KB, english)

Issue 2, October 2005
  • Transfer Pricing Environment in Austria
  • Withholding tax relief-at-source
  • Recent Changes in Austrian Tax law
  • Austrian Supreme Administrative Court ruling on base companies
  • Electronic Invoicing – legal requirements finally clarifed
  • VAT reclaim opportunity for non-EU telecom Co´s

    Download: Issue 2, October 2005 (175 KB, english)

Issue 1, August 2005
  • Harmonisation through EU law?
  • Even group taxation has its tax pitfalls
  • International holding privilege violates EU law
  • Corporate Income Tax prepayments – Application for reduction
  • Withholding tax on investment funds
  • Cross-border leasing of cars: legislation not in the line with EU law
  • Equal status for foreign pensions
  • Income of managing directors: less is more

    Download: Issue 1, August 2005 (190 KB, english)