Category Archives: Steuern International

World Tax Advisor 8 September 2017 – Connecting you globally

The World Tax Advisor 8 September 2017 includes in particular:

  • Malaysia’s principal hub incentive guidelines revised
  • Australia: Taxpayer appeal withdrawn in landmark transfer pricing case
  • China: Tax authorities stepping up efforts to collect individual income tax
  • Greece: CbC reporting requirements enacted
  • Indonesia: New regulation clarifies CFC indirect ownership criteria
  • Korea: 2018 tax reform bill under consideration by National Assembly
  • Singapore: Public consultation concluded on proposed changes to transfer pricing and other rules
  • BEPS corner
  • Global tax alerts

World Tax Advisor 18 August 2017 – Connecting you globally

The World Tax Advisor 18 August 2017 includes in particular:

  • Luxembourg publishes new BEPS-compliant draft of IP regime
  • Indonesian DGT issues guidance on tax treaty benefits
  • Argentina: Rules on tax treatment of capital gains on sale of shares issued, then suspended

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World Tax Advisor 21 July 2017 – Connecting you globally

The World Tax Advisor 21 July 2017 includes in particular:

World Tax Advisor 23 June 2017 – Connecting you globally

The World Tax Advisor 23 June 2017 includes in particular:

  • CRS rules apply in China as from 1 July 2017
  • Austria: New tax treaty with the UK under negotiation
  • Barbados: Budget includes hike in National Social Responsibility Levy, new foreign exchange tax
  • Bermuda: CRS regulations, guidance notes issued and portal open

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BEPS: Signing of the Multilateral Instrument – Adaption of the existing double tax treaties

On 7.6.2017 68 jurisdictions (including all EU/EEA-member states except for Estonia) have gathered in Paris in order to sign the MLI („Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting“ – BEPS). The MLI was drafted by an ad hoc group of 99 countries, Austria was among them, and matches action 15 of the OECD/G20’s BEPS action plan. The action plan aims at ensuring that profits are taxed at the place, where the substantive economic activities generated the profits are carried out and where value is created.

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BEPS: Multilaterales Instrument wurde unterzeichnet – Anpassung der bestehenden Doppelbesteuerungsabkommen

Am 7.6.2017 haben sich 68 Staaten (darunter alle EU- und EWR-Mitgliedsstaaten außer Estland) in Paris versammelt, um das Multilaterale Instrument (MLI – „Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting“ – BEPS) zu unterzeichnen. Das MLI wurde von einer Ad Hoc Arbeitsgruppe von 99 Ländern, darunter Österreich, ausgearbeitet und entspricht dem Aktionspunkt 15 des BEPS-Aktionsplans der OECD/G20-Staaten. Durch diesen Aktionsplan soll sichergestellt werden, dass Gewinne an jenem Ort besteuert werden, an dem die tatsächliche Tätigkeit und Wertschöpfung stattfindet.

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Entwurf DBA Österreich-UK: Erstmalige Umsetzung des BEPS-Mindeststandards

Seit Kurzem liegt der adaptierte Entwurf des neu verhandelten DBA Österreich-Großbritannien vor, welches das seit 1970 anwendbare Abkommen zur Vermeidung von Doppelbesteuerung zwischen den beiden Staaten ersetzen soll. Erstmals wurde im Zuge der Totalrevision auch der BEPS-Mindeststandard (Kampf der OECD gegen „Base Erosion and Profit Shifting“) in dem bilateralen Abkommen umgesetzt:

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World Tax Advisor 9 June 2017 – Connecting you globally

The World Tax Advisor 9 June 2017 includes in particular:

  • Japan’s CFC rules tightened in line with BEPS action 3
  • Cyprus: MOF revises CbC reporting decree
  • European Union: CJEU rules on Luxembourg’s implementation of IGP exemption
  • Germany: Draft decree released on withholding tax treatment of software and database licensing arrangements

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World Tax Advisor 26 May 2017 – Connecting you globally

The World Tax Advisor 26 May 2017 includes in particular:

  • Netherlands to redefine scope of dividend withholding tax act
  • Czech Republic: CbC reporting deadlines likely to be postponed
  • Germany: Federal Constitutional Court finds change in-ownership rules partially unconstitutional
  • Greece: Authorities issue guidance on application of mutual agreement procedure

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World Tax Advisor 12 May 2017 – Connecting you globally

The World Tax Advisor 12 May 2017 includes in particular:

  • Australian government wins landmark transfer pricing case on debt financing
  • Albania: New law provides amnesty for certain tax liabilities
  • Brazil: Reporting obligation for cross-border transactions clarified
  • European Union: Council endorses framework for Brexit negotiations

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DBA-Rundschau: Island, Turkmenistan und Israel

Österreich hat mit Island als letzter EWR-Staat ein Doppelbesteuerungsabkommen abgeschlossen. Dieses liegt zZ zur Ratifizierung im Nationalrat und soll voraussichtlich bereits im kommenden Kalenderjahr 2017 in Kraft treten und ab 2018 anwendbar sein. Ebenfalls in Kraft getreten ist dieses Jahr das DBA mit Turkmenistan. Mit dem Startup-Paradies Israel wurde erst kürzlich ein neues DBA abgeschlossen, wodurch Investitionen in das Land begünstigt werden sollen.

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