Austria Tax News
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
Treaty between Romania and Austria – details
7 October 2008
Treaty between Austria and Vietnam – details
7 October 2008
OECD released 2008 Model Tax Convention
7 October 2008
Treaty between New Zealand and Austria – Austria added to list of treaty partners with access to exemption on certain gains
7 October 2008
Treaty between Austria and Vietnam signed
30 August 2008
Protocol to treaty between Austria and Poland approved by Austrian parliament
30 August 2008
Treaty between Austria and Greece signed
30 August 2008
Discussion draft on New Art. 7 of OECD Model – details
30 August 2008
Treaty between Turkey and Austria – details
30 August 2008
Treaty between Chile and Austria – negotiations
11 August 2008
Treaty between Austria and Argentina terminated
11 August 2008
OECD Council approves 2008 Model Tax Convention
11 August 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
11 August 2008
Protocol to treaty between Poland and Austria approved by Polish parliament
27 July 2008
Comments on draft contents of 2008 update to Model Tax Convention published
27 July 2008
Treaty between Austria and Denmark – details
21 June 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
21 June 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
21 June 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
21 June 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
21 June 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
21 June 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
21 June 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
21 June 2008