PwC Austrian Tax News - Archiv 2008

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

    Download: Austrian Tax News Issue No.19, October 2008 (67 KB, english)

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

    Download: Austrian Tax News Issue No.19, October 2008 (70 KB, english)

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: Austrian Tax News Issue No.19, October 2008 (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

    Download: Austrian Tax News Issue No.19, October 2008 (71 KB, english)

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: Austrian Tax News Issue No.19, October 2008 (71 KB, english)