Category Archives: Steuern International

World Tax Advisor 8 June 2018

The World Tax Advisor 8 June 2018 includes in particular:

  • European Commission releases detailed proposal for definitive VAT system
  • Denmark: Proposed changes would bring thin capitalization rules in line with CJEU decision
  • France: Courts clarify criteria for determining whether permanent establishment exists
  • Malaysia: GST expected to be replaced with sales and services tax
  • Singapore: Removal of intellectual property income from existing tax incentives
  • Thailand: Guidance issued on tax treatment of cryptocurrency
  • Global tax alerts

World Tax Advisor 11 May 2018 – Connecting you globally

The World Tax Advisor 11 May 2018 includes in particular:

  • Luxembourg parliament considering introduction of VAT group regime
  • Argentina: Decree clarifies VAT collection on services provided by nonresidents
  • Austria: Draft bill includes measures to transpose EU ATAD into domestic law
  • Caribbean and Bermuda countries: First CRS reports due in 2018 for non-early adopter jurisdictions
  • Costa Rica: Tax reform proposal would replace GST with VAT and tax capital income
  • Luxembourg: Tax authorities to examine transactions with jurisdictions on EU list of noncooperative countries
  • Panama: Transfer pricing information reporting form modified
  • United States: Administration delays tariffs on steel and aluminum
  • Global tax alerts

World Tax Advisor 27 April 2018 – Connecting you globally

The World Tax Advisor 27 April 2018 includes in particular:

  • New Luxembourg-France tax treaty aligned with 2017 OECD model
  • China: SAT updates guidance on interpretation of tax treaties
  • Cyprus: New tax treaty with the UK contains BEPS-related measures
  • Malaysia: Guidance issued on tax treatment of digital advertising provided by a nonresident
  • Nigeria: Voluntary disclosure regime extended
  • Puerto Rico: Draft tax reform bill includes reduction in corporate income tax rate
  • Sweden: Proposal to restrict deductions of interest expense revised

World Tax Advisor 13 April 2018 – Connecting you globally

The World Tax Advisor 13 April 2018 includes in particular:

  • European Commission proposes tax on digital services, structural changes to PE rules
  • China: VAT rate cuts and changes to small VAT payers announced
  • Germany: New guidance issued on anti-treaty shopping rule
  • India: Finance Act 2018 enacted
  • Ukraine: Tax authorities issue guidance on recent changes to transfer pricing rules
  • United States: IRS to revise CbC reporting rules to protect national security
  • In brief
  • BEPS corner
  • Global tax alerts

World Tax Advisor 23 March 2018 – Connecting you globally

The World Tax Advisor 23 March  2018 includes in particular:

  • OECD issues interim report on tax challenges arising from digitalization
  • Australia: Draft anti-hybrid rules go beyond BEPS framework
  • European Union: List of noncooperative jurisdictions revised
  • Israel: Tax ruling offers alternative tax treatment for foreign investment corporations
  • Portugal: Nonresidents may be subject to tax on indirect disposals of immovable property
  • United States: Government accepting product exclusion requests from new tariffs
  • In brief
  • BEPS corner
  • Tax treaty round up
  • Global tax alerts

World Tax Advisor 09 March 2018 – Connecting you globally

The World Tax Advisor 09 March 2018 includes in particular:

  • CJEU rules aspects of Dutch fiscal unity regime violate EU law
  • Belgium: Constitutional court annuls fairness tax
  • Canada: Highlights of international tax provisions in federal budget
  • Hong Kong: Budget 2018/19 contains measures to enhance competitiveness
  • Netherlands: Examination of international tax ruling practices uncovers deficiencies
  • Singapore: 2018 budget presented
  • Singapore: GST to be levied on imported services
  • Ukraine: Amendments to tax code affect transfer pricing and other corporate tax rule
  • BEPS corner
  • Global tax alerts

World Tax Advisor 23. February 2018 – Connecting you globally

The World Tax Advisor 23. February 2018 includes in particular:

  • China’s SAT publishes new rules on beneficial owners
  • Belarus: Legal framework introduced for blockchain activities, technology incentives expanded
  • Hungary: New registration/disclosure requirements apply to domestic companies
  • Ukraine: List of low-tax jurisdictions updated
  • In brief
  • BEPS corner
  • Tax treaty round up
  • Global tax alerts

US-Steuerreform „Tax Cuts and Jobs Act“ aus Sicht österreichischer Unternehmen

Mit Anfang 2018 ist die tiefgreifendste US-Steuerreform seit mehr als 30 Jahren, der „Tax Cuts and Jobs Act“, in Kraft getreten. Ziel der US-Steuerreform ist es, Unternehmen und Bürger der Vereinigten Staaten innerhalb der nächsten zehn Jahre um mehrere Billionen US-Dollar zu entlasten. Dadurch soll der Wirtschaftsstandort USA international wettbewerbsfähiger und das Wirtschaftswachstum angekurbelt werden. Die Steuerreform hat jedoch nicht nur erhebliche Auswirkungen für US-Unternehmen, sie kann auch heimische Betriebe betreffen

Continue reading US-Steuerreform „Tax Cuts and Jobs Act“ aus Sicht österreichischer Unternehmen

World Tax Advisor 26 January 2018 – Connecting you globally

The World Tax Advisor 26 January 2018 includes in particular:

  • Chinese authorities announce deferral of dividend withholding tax for foreign investors
  • Finland: Changes proposed to interest deduction limitation rules
  • Japan: Tax reform proposals for 2018 approved by ruling coalition
  • Poland: Major corporate tax reform enacted
  • United States: IRS announces passport restrictions on “seriously delinquent” taxpayers
  • 2018 rate changes
  • BEPS corner
  • Tax treaty round up
  • Global tax alerts

Neues aus dem Internationalen Steuerrecht: Update 2017 zum OECD-MA und OECD-MK sowie Ratifizierung des Multilateralen Instruments

Mit dem Multilateralen Instrument (MLI) soll der BEPS-Mindeststandard auf rasche, international abgestimmte und einheitliche Weise künftig in bereits bestehenden österreichischen Doppelbesteuerungsabkommen (DBA) verankert werden. Ferner fand mit 18.12.2017 die im Zuge des BEPS-Projekts erarbeiteten Neuerungen durch das Update 2017 Eingang in das OECD-Musterabkommen (OECD-MA) und den OECD-Musterkommentar (OECD-MK). Continue reading Neues aus dem Internationalen Steuerrecht: Update 2017 zum OECD-MA und OECD-MK sowie Ratifizierung des Multilateralen Instruments

World Tax Advisor 12 January 2018 – Connecting you globally

The World Tax Advisor 12 January 2018 includes in particular:

  • Belgium enacts corporate tax reform measures in phased approach
  • Brazil: CbC reporting requirements for exchange relationships activated after 2017
  • France: Amended finance bill for 2017 and finance bill for 2018 enacted
  • Italy: 2018 budget law includes new equalization tax on digital services
  • Russia: Foreign providers of e-services to pay VAT on B2B supplies
  • BEPS corner
  • Global tax alerts

EuGH als DBA-Schiedsgericht zu Einkünften aus Genussrechten

Im September 2017 fällte der EuGH (Rs C‑648/15) erstmalig ein Urteil auf Grundlage des Art 25 Abs 5 DBA Österreich und Deutschland (in der Folge: DBA Ö-DE). Nach dieser Bestimmung besteht die Möglichkeit, den EuGH als Schiedsgericht aufzurufen, wenn zwischen den beiden Staaten Meinungsverschiedenheiten in Bezug auf die Interpretation von DBA-Normen bestehen und diese auch nicht im Rahmen eines Verständigungsverfahrens beseitigt werden können. Gegenständlich ging im Konkreten darum, unter welche DBA-rechtliche Verteilungsnorm Einkünfte aus Genussrechten einzuordnen sind.

Continue reading EuGH als DBA-Schiedsgericht zu Einkünften aus Genussrechten

World Tax Advisor 24 November 2017 – Connecting you globally

The World Tax Advisor 24 November 2017 includes in particular:

  • French amended finance law and bill for 2017 contain measures affecting companies
  • Ecuador: Tax haven jurisdictions defined
  • Germany: Capital gains from sale of shares by non-treaty-protected shareholder are fully tax-exempt
  • Germany: Final decree issued on withholding tax on outbound payments for software and database usage

Continue reading World Tax Advisor 24 November 2017 – Connecting you globally

World Tax Advisor 10 November 2017 – Connecting you globally

The World Tax Advisor 10 November 2017 includes in particular:

  • US government unveils details of proposed tax reform bill
  • Ireland’s Finance Bill 2017 includes new measures
  • Austria: Supreme Administrative Court clarifies scope of anti-tax loss trafficking rule
  • Barbados: Status of various regimes in context of OECD BEPS project

Continue reading World Tax Advisor 10 November 2017 – Connecting you globally

World Tax Advisor 22 September 2017 – Connecting you globally

The World Tax Advisor 22 September 2017 includes in particular:

  • Swiss Federal Council releases new package of corporate tax reforms
  • Chile: Measures proposed to implement BEPS actions, CRS
  • Denmark: Tax authorities rule PE created by home office of sales representative
  • Finland: Changes proposed to withholding tax treatment of dividends paid on nominee-registered shares
  • Greece: Guidance issued on application of MAP under EU arbitration convention
  • Japan: Tax treaty with Estonia contains BEPS-related provisions
  • Netherlands: Legislative proposal released to revise scope of domestic dividend withholding tax
  • Spain: New form approved for reporting related party and tax haven transactions
  • BEPS Corner
  • Tax treaty round up
  • Global tax alerts