PwC Austrian Tax News – Archive 2009

  • PwC Austrian Tax News - Issue No 23/24, December 2009

    Corporate Liquidity Strengthening Act (Unternehmensliquiditätsstärkungsgesetz; ULSG), Exploiting tax benefits in course of a financial reorganisation, New tax deductibility of donations, Tax Dialogue Salzburg 2009, High Court Decision on reversal of write-downs of participations, Important change to the customs procedure: EORI Number required on all customs declarations, Austrian Administrative High Court on Transfer Pricing Documentation, Tax news for entrepreneurs, As from now: Tax Exemption of EU Portfolio Dividends received by Austrian resident corporationsions, Update on the Austrian DTC network, Significant changes to EC Social Security Regulations, Change in the VAT refund procedure, Tax depreciation of investments in subsidiaries and accounting of income taxes under IAS 12, New electronic VAT refund procedure, Austrian Tax Facts & Figures

    Download: Austrian Tax News Issue No 23, December 2009 (108 KB, english)

  • PwC Austrian Tax News - Issue No 22, August 2009

    Highlights of the “Abgabenänderungsgesetz 2009” (AbgÄG 2009) – amending Income Tax Law published on 17 June 2009, Modernisation of the Austrian Finance Administration, Benchmarking studies for determining arm’s length transfer prices, Update on the Austrian DTC network, ECJ Decision in the Papillon case (C-418/07), 8th Directive Refund Claim, Insurance premium tax in connection with group companies, New VAT treatment of the sale of telephone calling cards as of 1 January 2010, Austrian Tax Facts & Figures

    Download: Austrian Tax News Issue No 23, December 2009 (73 KB, english)

  • PwC Austrian Tax News – Issue No 21, April 2009

    Benefits from the 2009 Tax Reform, Incentive for the further education of the trainer, New decree for wage-tax, OECD report on the attribution of profits to permanent establishments and draft new Article 7 (Business Profits) of the OECD Model Tax Convention, Clarification issued reinsurance premium taxation – has it really cleared up everything? Prohibition of repayment of equity contributions also applicable for limited partnerships (GmbH & Co KG), Austrian Tax Facts & Figures

    Download: Austrian Tax News Issue No 23, December 2009 (73 KB, english)
     
  • PwC Austrian Tax News – Issue No 20, January 2009

    Latest amendments to tax legislation, Update on the Austrian DTC network, VAT Update, Coverage of pension provisions by securities, Capitalization of dividends in the same year, Austrian Tax Facts & Figures

    Download: Austrian Tax News Issue No 23, December 2009 (68 KB, english)