Austria Tax News
Protocol to treaty between Austria and United Kingdom enters into force
28 February 2011
Treaty between Austria and Bahrain enters into force
28 February 2011
Ministry of Finance publishes Transfer Pricing Guidelines
9 January 2011
Ministry of Finance publishes draft bill for Budget Supplementary Law 2011-2014: Corporate Income Tax Act
27 November 2010
Treaty between Israel and Austria initialed – brief details
23 August 2010
Treaty between Austria and Hong Kong – details
13 June 2010
Treaty between Austria and Vietnam enters into force
5 March 2010
Treaty between Austria and Vietnam enters into force
19 February 2010
Treaty between Austria and Turkey enters into force
11 October 2009
Treaty between Austria and Greece – details
11 October 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
16 September 2009
Treaty between Austria and Bahrain – details
16 September 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
16 July 2009
Treaty between Austria and Switzerland – negotiations
16 July 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
16 July 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
16 July 2009
Protocol to treaty between Netherlands and Austria enters into force
7 June 2009
Treaty between Turkey and Austria – submitted for approval
13 May 2009
Treaty between Bulgaria and Austria ratified
13 May 2009
Treaty between Austria and Greece enters into force
10 April 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
10 April 2009
Protocol to treaty between Austria and Netherlands – approved by Austrian parliament
10 April 2009
Draft bill proposes changes to participation exemption regime
10 April 2009
Treaty between Austria and Vietnam – approved by Austrian parliament
10 April 2009
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
4 November 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
4 November 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
4 November 2008
Treaty between Austria and Bulgaria – negotiations finalized
4 November 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
4 November 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
7 October 2008