Unterhält ein ausländisches Unternehmen einen ständigen Vertreter im Inland, so kann dies sowohl nach nationalem Recht als auch nach DBA-Recht zu einer beschränkten Steuerpflicht führen, selbst wenn das ausländische Unternehmen keine dauerhafte physische Präsenz im Sinne einer Betriebstätte im Inland unterhält. In einem jüngeren Erkenntnis entschied der BFH – entgegen früherer Andeutungen –, dass auch der Geschäftsführer einer Kapitalgesellschaft ein ständiger Vertreter der Kapitalgesellschaft sein kann. Continue reading Deutscher Bundesfinanzhof: Organ einer Kapitalgesellschaft kann als ständiger Vertreter beschränkte Steuerpflicht begründen →

Steuern International

Missbrauchs-Rechtsprechung: Aktuelles zu Substanzanforderungen und außersteuerlichen Gründen bei Quellensteuerentlastungen

9. September 2019 Karoline Spies

Auf Basis des EuGH-Urteils Cadbury Schweppes aus dem Jahr 2006 setzt die Annahme von Missbrauch voraus, dass eine künstliche Konstruktion vorliegt, die dem Ziel und Zweck der Norm widerspricht (objektives Element), und die Erlangung eines Steuervorteils einer der wesentlichen Gründe für die Gestaltung ist (subjektives Element). Diese Kriterien finden sich auch in der allgemeinen österreichischen Missbrauchsnorm und spielen in der Praxis vor allem bei Quellensteuerbefreiungen auf Passiveinkünfte (Dividenden, Zinsen, Lizenzen) eine wichtige Rolle. Die Anforderungen an eine hinreichende wirtschaftliche Substanz von Gesellschaften (Personal, Büro, etc) und an taugliche wirtschaftliche Gründe für eine Gestaltung führen hierbei immer wieder zu Diskussionen. Sowohl der VwGH als auch das BMF haben sich jüngst näher mit diesen Kriterien befasst. Continue reading Missbrauchs-Rechtsprechung: Aktuelles zu Substanzanforderungen und außersteuerlichen Gründen bei Quellensteuerentlastungen →

Steuern International

World Tax Advisor 6 September 2019

6. September 2019 Marketing

The World Tax Advisor includes in particular:

Australia: Australian tax authorities publish draft practical guidance on arm’s length debt test
Argentina: Foreign currency control rules introduced
Czech Republic: Consultation held on introduction of digital services tax
Germany: Audits focusing on insurance premium tax relating to intragroup contributions
Guatemala: Constitutional Court ends suspension of rules lifting bank secrecy
Hong Kong: IRD further updates changes to guidance on deduction of foreign taxes
Korea: 2019 tax reform proposals announced
Singapore: Further details issued on extension and refinement of tax incentive schemes
United States: Court of Appeals affirms Tax Court decision in Amazon case

Steuern International

World Tax Advisor 23 August 2019

23. August 2019 Marketing

The World Tax Advisor includes in particular:

Luxembourg: Draft law to implement ATAD 2 in Luxembourg released
Barbados: Policy notes give effect to certain tax measures from budget
Brazil: Deductibility of certain royalty payments to foreign shareholders clarified
European Union: Finland SAC refers case involving Luxembourg SICAV to CJEU
Hong Kong: IRD issues guidance on application of PE profit attribution rules
India: ITAT rules reimbursed salary costs of seconded employee are not FTS
Ireland: Feedback statement published on consultation on ATAD anti-hybrid provisions
Italy: Implementing measures issued for transmission of data by online marketplaces
Trinidad and Tobago: Tax amnesty available for various direct and indirect taxes
United States: Tax implications of US site or services PEs of Chinese companies
United States: Impact of foreign tax credits on base erosion minimum tax amount
Tax treaty round up

Steuern International

World Tax Advisor 9 August 2019

9. August 2019 Marketing

The World Tax Advisor includes in particular:

Italy: Urgent measures for economic growth transposed into Italian law
Australia: Significant Federal Court decision on definition of core R&D activities
Australia: Proposal to extend Reportable Tax Position regime to private companies
Hong Kong: New IRD guidance on transfer pricing documentation and associated persons issued
India: CBIC clarifies GST position on supply of IT-enabled services to overseas entities
Indonesia: New tax incentives granted for certain industries and expenditure
Kosovo: Corporate tax changes published
Mexico: Advertising and publicity expenses related to trademark agrrement held non-deductible
OECD: Latest BEPS action 5 reviews include results on no or only nominal tax jurisdictions
Peru: Clarifications on joint liability for tax obligations following acquisitions
United States: Protocols to tax treaties with Japan, Luxembourg, Spain and Switzerland approved

Steuern International

BEPS: Erste Anwendbarkeit der MLI-Änderungen

7. August 2019 Andrea Winkler

Mit Jänner 2019 sind die ersten Änderungen bestehender Doppelbesteuerungsabkommen (DBA) durch das Multilaterale Instrument („Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting“ – BEPS) anwendbar geworden. Ziel des MLI, eines Aktionspunktes der OECD-BEPS-Initiative, ist die rasche, international abgestimmte und einheitliche Umsetzung diverser BEPS-Maßnahmen ohne langwierige bilaterale Neuverhandlungen der einzelnen DBA (sh auch unsere Beiträge vom 20. Juni 2017 und 17. Jänner 2018). Continue reading BEPS: Erste Anwendbarkeit der MLI-Änderungen →

Steuern International

World Tax Advisor 26 July 2019

26. July 2019 Marketing

The World Tax Advisor includes in particular:

France: French parliament approves legislation creating digital services tax
Finland: Consultation launched on implementation of ATAD anti-hybrid and exit tax rules
France: Legislation shifts corporate income tax rate reduction trajectory
Indonesia: CFC deemed dividend rules amended
Malaysia: Rules and guidelines released to implement earnings stripping rules
Portugal: New transfer pricing rules approved
Taiwan: Bill passed on repatriation of overseas funds
United Kingdom: Draft legislation and guidance issued on digital services tax
United States: Taxwriters back trade representative’s investigation into French digital services tax
Tax treaty round up

Steuern International

World Tax Advisor 12 July 2019

12. July 2019 Marketing

The World Tax Advisor includes in particular:

Australia: Australian Taxation Office rules that transfer pricing provisions override debt-equity rules
Colombia: Guidance issued on taxation of indirect share transfers
European Union: CJEU rules on cross-border use of losses
Finland: Draft proposal on DAC 6 implementation released
Guernsey, Jersey, Isle of Man: Joint statement on company beneficial ownership registers issued
India: Highlights of FY 2019-20 budget for nonresidents
Malaysia: Updated guidelines on taxation of electronic commerce transactions
Mexico: Tax authorities’ powers to declare transactions “non-existent” broadened
Netherlands: Proposal to implement ATAD anti-hybrid rules published
OECD: International exchange framework released for CRS-related mandatory disclosure rules
Taiwan: Explanatory ruling issued on definition of beneficial owner for treaty purposes
United Arab Emirates: New economic substance rules introduced
United States: Proposed regulations released on PFICs

Steuern International

World Tax Advisor 28 June 2019

28. June 2019 Marketing

The World Tax Advisor 21 June includes in particular:

Japan: Japan’s enhanced earnings stripping rules align with action 4 of BEPS project
Brazil: Tax treaty signed with Uruguay
European Union: CJEU rules on applicable social security system for activities performed outside EU
Germany: BFH asks CJEU ro rule on scope of VAT exemption for commercial education services
India: GST Council recommends further extension of GST return filing deadline for 2017-18
Italy: Supreme Court rules on tax residence of holding company
Malaysia: Update on implementation of service tax on imported digital services
OECD: MLI matching database expanded, more countries sign/deposit ratification instruments
United States: Ninth Circuit Court of Appeals reverses Tax Court in Altera
United States: New regulations addressing GILTI issues, foreign tax credits, section 245A summarized
United States: Joint Committee on Taxation releases overview of Qualified Opportunity Zones
Tax treaty round up

Steuern International

World Tax Advisor 21 June 2019

21. June 2019 Marketing

The World Tax Advisor 21 June includes in particular:

New Zealand: New Zealand outlines its proposal for a digital services tax
Argentina: Legislation implementing measures to promote knowledge economy enacted
Denmark: Tax authorities to obtain distance selling information from payment service providers
European Union: Dominica removed from EU list of noncooperative jurisdictions
Israel: First court decision issued on taxation of Bitcoin transactions by individuals
Malta: Consolidated group rules introduced
Poland: New withholding tax provisions apply to certain cross-border payments
United States: Who is an applicable taxpayer for BEAT purposes?
United States: Final GILTI regulations issued
United States: Regulations proposed on treatment of domestic partnerships, GILTI high-tax exception
United States: Final temporary regulations address dividends received deductions

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BMF-Länderliste zur Anerkennung von Ansässigkeitsbescheinigungen auf ausländischen Formularen veröffentlicht

21. June 2019 Torben Lind

Eine teilweise oder gänzliche Abzugsteuerentlastung an der Quelle von Einkünften einer im Ausland ansässigen Person auf Grundlage eines Doppelbesteuerungsabkommens (DBA) erfordert in Österreich unter anderem eine Ansässigkeitsbescheinigung der ausländischen Steuerverwaltung jenes Staates, in dem die Einkünfteempfängerin bzw der Einkünfteempfänger ansässig ist. Die DBA-Entlastungsverordnung des österreichischen BMF sieht für eine solche Bestätigung grundsätzlich zwingend die Verwendung der amtlichen Vordrucke ZS-Q1 für natürliche Personen bzw ZS-Q2 für juristische Personen vor. Im Falle einer fehlenden Ansässigkeitsbescheinigung oder Erbringung auf andere Art und Weise – wie etwa bei mangelnder Verwendung der aufgelegten Formulare – ist eine Steuerentlastung an der Quelle auf Grundlage des DBA grundsätzlich ausgeschlossen, sodass die ausländische Einkünfteempfängerin bzw der ausländische Einkünfteempfänger auf die Abzugsteuerentlastung im Rückerstattungsweg verwiesen ist. Continue reading BMF-Länderliste zur Anerkennung von Ansässigkeitsbescheinigungen auf ausländischen Formularen veröffentlicht →

Steuern International

World Tax Advisor 14 June 2019

14. June 2019 Marketing

The World Tax Advisor 14 June includes in particular:

Germany: German BFH clarifies taxation of carried interest from certain fund structures
Colombia: Guidance issued on tax amnesty program
Costa Rica: New draft rulings cover implementation of VAT for cross-border digital services
Italy: Clarifications provided on use of tax attributes to offset additional tax assessed
News Zealand: GST rules for nonresident retailsers selling to New Zealand consumers a step closer
New Zealand: Administrative approach agreed on for determining PoEM
Panama: Country-by-country reporting regulations introduced
United States: Joint Committee on Taxation releases overview of GILTI, FDII regimes
United States: Proposed regulations released on interests held by foreign pension funds

Steuern International

World Tax Advisor 7 June 2019

7. June 2019 Marketing

The World Tax Advisor 7 June includes in particular:

OECD releases program of work on tax challenges arising from digitalization of the economy
China: Guidance issued on taxation of income from stock incentive plans
Finland: Foreign entities may be required to register for VAT in certain cases
Germany: Lower tax court rejects MOFs position on CJEU ruling on anti-treaty shopping rules
Germany: Draft law on R&D tax incentive submitted to upper house of parliament
India: ITAT rules on availability of domestic foreign tax credit where a tax treaty applies
Pakistan: New tax amnesty includes opportunity to disclose “benami” property
Poland: Proposed changes to VAT law include introduction of split-payment mechanism
Portugal: New decree makes further revisions to invoicing requirements

Steuern International

World Tax Advisor 31 May 2019

31. May 2019 Marketing

The World Tax Advisor 31 May includes in particular:

Hong Kong: Hong Kong IRD issuead guidance on tax deduction for R&D expenditures
El Salvador: El Salvador mutually recognizes AEO programs with Costa Rica, Guatemala and Panama
India: Sales tax imposed on royalties received by nonresident companies
Italy: Effects of entity conversion on participation exemption clarified
Italy: Tax treatment of share sales on foreign currency clarified
Mexico: Presidential decree abolishes measures for forgiveness of tax liabilities
Saudia Arabia: GAZT issues notifications on CIF mandatory filings
Sweden: Sweden, Portugal sign protocol to 2002 tax treaty that amends pension clause
United Kingdom: Conultation launched on offshore receipts in respect of intangible property
Tax treaty round up

Steuern International

World Tax Advisor 24 May 2019

24. May 2019 Marketing

The World Tax Advisor 24 May includes in particular:

Switzerland: Swiss voters approve corporate tax reform bill
Australia: Coalition government returned: tax agenda
Barbados: Barbados removed from EU list of noncooperative jurisdictions
Bermuda: Bermuda removed from EU list of noncooperative jurisdictions
Germany: Highlights of VAT measures in draft annual tax act for 2019
India: High Court rules withholding tax exemption available under Mauritius tax treaty
Italy: New VAT rules enacted for online marketplaces
Poland: Withholding tax rules affected by new beneficial owner definition
Sweden: Ruling on loss forfeiture on change of control of loss-making company
United States: Proposed regulations issued on ownership attribution to determine CFC relatedness
United States: Final regulations address deemed repatriation of earnings to domestic corporations