Immaterielle Wirtschaftsgüter, wie zB Markenrechte, können innerhalb des Konzerns gegen Zahlung von angemessenen Lizenzgebühren zur Nutzung überlassen werden. In Dänemark kam es kürzlich zu einer interessanten Entscheidung des Höchstgerichts, welches die Abzugsfähigkeit von Lizenzgebührenzahlungen entgegen der Auffassung des dänischen Finanzministeriums und trotz Verlusten des Lizenznehmers billigte. Continue reading Ein Blick über die Grenze: Bahnbrechende Verrechnungspreisentscheidung zur Abzugsfähigkeit von Lizenzzahlungen trotz Verlusten des Lizenznehmers
Category Archives: Steuern International
Anwendung eines Progressionsvorbehalts auf Einkünfte im Quellenstaat
Überblick.
Kürzlich befasste sich das österreichische Bundesfinanzgericht (BFG) mit der Frage, ob für die Festlegung des zur Anwendung kommenden Steuersatzes der abkommensrechtliche Progressionsvorbehalt auch dann anwendbar ist, wenn Österreich lediglich als abkommensrechtlicher Quellenstaat zu qualifizieren ist. In seinem Erkenntnis (RV/7100310/2020 vom 14.05.2020) vertritt das BFG die Auffassung, dass im abkommensrechtlichen Ansässigkeitsstaat (hier die Slowakei) erwirtschaftete Einkünfte bei einem in Österreich (nach innerstaatlichem Recht) unbeschränkt Steuerpflichtigen in die Basis für die Festlegung des Steuersatzes miteinzubeziehen sind. Die Verwaltungspraxis steht diesem Ansatz bislang grundsätzlich entgegen, es sei denn, der Progressionsvorbehalt ist ausdrücklich im Methodenartikel des jeweiligen Doppelbesteuerungsabkommens (DBA) verankert. Continue reading Anwendung eines Progressionsvorbehalts auf Einkünfte im Quellenstaat
World Tax Advisor – September 4, 2020
- Africa: Guide to fiscal information: Key economies in Africa 2020
- Australia: ATO highlights concerns over multiple entry consolidated groups avoiding CGT
- China: Guidance issued on tax measures for development of the Hainan Free Trade Port
- Colombia: Finance Ministry issues regulations on taxation of indirect share transfers
- European Union: Commission’s first report on ATAD implementation issued
World Tax Advisor 21 August 2020
- Australia: Tax authorities outline concerns over arrangements to avoid interest withholding tax
- India: Detailed guidance on mutual agreement procedure issued
- Africa: Digital services tax in Africa: The journey so far
- Australia: Guidance issued on thin capitalization arm’s length debt test
- Cayman Islands: Economic substance guidance version 3.0 reloaded
- Colombia: Guidance issued on income tax credit for VAT paid on productive tangible fixed assets
- Cyprus: Parliament passes amendments to tax treatment of intangible assets
- Czech Republic: Supreme Administrative Court rules on statute of limitations
- European Union: European Commission proposals require exchange of information from online platforms
- Greece: R&D expense super deduction increased to 100%
- India: GST e-invoicing mandatory as from 1 October 2020, SEZ units excluded
- Saudi Arabia: VAT amnesty extended through 30 September 2020
- Singapore: IRAS issues guidance on tax treatment of various COVID-19 support measures
- Taiwan: Ruling allows 2020 provisional income tax payments deferral in response to COVID-19
- United States: Regs address partnership interests held in connection with performance of services
- United States: Transfer pricing: How inbound companies can recover and thrive during COVID-19
- Tax treaty round up
For the latest developments from various countries on measures in response to COVID-19, please visit the Deloitte tax@hand COVID-19 page.
World Tax Advisor 7 August 2020
- Italy: Supreme Court rules on beneficial owner concept under EU interest and royalties directive
- Brazil: Draft Brazilian tax reform bill proposes elimination of PIS/COFINS and creation of federal VAT
- Australia: Foreign investment reforms: Draft legislation released by Treasury
- Canada: COVID-19: Extension of Canada Emergency Wage Subsidy
- Cyprus: EU anti-tax avoidance directive provisions adopted
- El Salvador: New requirements effective for report on suppliers, customers, creditors, and debtors
- European Union: EU VAT e-commerce package postponed until 1 July 2021
- France: Third amended finance bill becomes law
- Greece: COVID-19: Clarification of the tax residence status of individuals and legal entities
- Hong Kong: Inland Revenue Department issues revised guidance on advance pricing arrangements
- India: Losses may be carried forwart and offset after subtrusts convert to subfunds of LLC
- Indonesia: Further businesss sectors eligible for tax incentives during COVID-19 pandemic
- Spain: Constitutional Court declares certain minimum CIT advantace payments unconstitutional
- United Arab Emirates: Economic substande considerations for reporting purposes
- United Kingdom: Guidance published on processes for moving goods between Great Britain and the EU
- United States: New regulations address carried interests, businesss interst deduction limitation
For the latest developments from various countries on measures in response to COVID-19, please visit the Deloitte tax@hand COVID-19 page.
World Tax Advisor 24 July 2020
- European Union: CJEU AG opines recipient of order to provide tax information may challenge validity
- European Union: European Commission releases package for fair and simple taxation
- Finland: Guidance on new Register of Authorized Intermediaries released
- India: ITAT rules sales made by nonresident via local subsidiary create business connection
- India: ITAT rules that general anti-avoidance rule may not be applied retroactively
- India: Scope of infrastructure eligible foincome tax exemption for SWFs broadened
- Indonesia: Regulation provides rules for listed companies to benefit from reduced CIT rate
- Japan: Overview of opportunities for utilization of tax losses
- OECD: OECD publishes final model reporting rules for sharing and gig economy platforms
- Poland: Taxpayer “white list” amended
- Saudi Arabia: GAZT releases second edition of transfer pricing guidelines
- Singapore: New law allows transfer of tax incentive awards, enhances investment allowance scheme
- United States: Income subject to high rate of foreigntax: Final and proposed regulations released
- United States: Summary of final FDII regulations under section 250
For the latest developments from various countries on measures in response to COVID-19, please visit the Deloitte tax@hand COVID-19 page.
World Tax Advisor 10 July 2020
- Czech Republic: Introduction of tax loss carryback rules approved
- Austria: Draft COVID-19 tax stimulus package approved by lower chamber of parliament
- Austria: Reduced VAT rate adopted for certain industries affected by COVID-19
- Colombia: DIAN rules on nature and tax treatment of branch profits under Colombia-Spain treaty
- Denmark: Supreme Court rules in taxpayer’s favor in landmark transfer pricing royalties case
- Dominican Republic: Voluntary asset disclosure and tax amnesty program modified
- European Union: Optional deferral of DAC 6 reporting deadlines: Overview of member states’ positions
- European Union: Scope of state aid temporary framework extended, list of approved measures published
- Hong Kong: IRD issues guidance on unified tax exemption regime for funds
- India: ITAT rules on treatment of training as educational activity for charitable purposes
- New Zealand: R&D tax credits – Latest developments and key considerations
- United States: New coronavirus (and other) guidance issued
- United States: Trading partners to proceed with digital tax discussions, with or without the US
For the latest developments from various countries on measures in response to COVID-19, please visit the Deloitte tax@hand COVID-19 page.
EAS 3421: Betriebsstättenvorbehalt bei einer ungarischen Landwirtschaft
In der EAS 3421 vom 25.3.2020 wird vom BMF die Frage behandelt, unter welchen Voraussetzungen eine Beteiligung an einer landwirtschaftlich tätigen ungarischen Kapitalgesellschaft (Kft) einer Betriebsstätte in Ungarn zuzurechnen ist. Continue reading EAS 3421: Betriebsstättenvorbehalt bei einer ungarischen Landwirtschaft
World Tax Advisor 26 June 2020
- Israel: Israeli tax authorities reaffirm position regarding burden of proof in transfer pricing audits
- Australia: Guidance addresses COVID-19 impacts on transfer pricing
- European Union: Eurpean Council agrees on optional extended DAC 6 deadlines
- European Union: Overview of recent EU tax policy and other tax developments
- France: Third amended finance bill provides for early refund of carryback receivables
- Germany: 2020 economic stimulus package includes temporary reduction of VAT rates
- Hong Kong: Concessionary measures for ship leasing businesses passed by Legislative Council
- Paraguay: Taxation of digital services of nonresidents postponed
- Spain: Update on economic and fiscal measures introduced to address impact of COVID-19
- Taiwan: Ruling issued on tax treatment of leases for companies using IFRS 16 since 2019
- United Kingdom: VAT refunds for overseas businesses delayed
- United States: Settlement payments post-TCJA – Don’t forget about IRC section 1341
- United States: US exits multilateral consensus talks on digital services tax
- Tax treaty round up
For the latest developments from various countries on measures in response to COVID-19, please visit the Deloitte tax@hand COVID-19 page.
World Tax Advisor 19 June 2020
- India: AAR rejects applications to confirm capital gains exemption under Mauritius treaty
- Canada: Observations on recently released CRA guidance on international tax issues
- Cyprus: Amendments to notional interest deduction rules published
- European Union: CJEU AG opines on right of “active” holding company to deduct VAT
- Germany: COVID-19: Government approves economic stimulus bill
- India: Sales by nonresident through independent resident agent held not subject to WHT
- New Zealand: COVID-19: The latest wage subsidy information
- Nigeria: Clarifications on significant economic presence concept released
- Oman: Government announces implementation of tax card system
- Singapore: Tax treatment of payments made under separation agreement clarified
- United States: New PPP guidance addresses concerns about loan forgiveness “cliff”
For the latest developments from various countries on measures in response to COVID-19, please visit the new Deloitte tax@hand COVID-19 page.
World Tax Advisor 12 June 2020
The World Tax Advisor includes in particular:
- United States: United States Trade Representative opens new investigations into digital services taxes
- Germany: COVID-19: government agrees on comprehensive financial and tax measures
- Australia: Significant changes to foreign investment laws proposed
- Belgium: COVID-19: Measures proposed to reduce companies’ tax payments and improve cash flow
- Brazil: New withholding tax rates published for certain cross-border payments
- European Union: EU member states’ representatives agree on extended DAC 6 deadlines
- European Union: Commission approves French scheme to stimulate R&D activities to fight COVID-19
- France: Trust-based relationship model presents new opportunities for multinationals
- Japan: Overview of tax controversy trends and procedures
- Luxembourg: Decision to defer DAC 6 reporting obligations by six months and relevant clarification
- Malaysia: Guidelines issued to clarify determination of place of business
- New Zealand: New tax bill introduced: Giving with one hand while taking with the other
For the latest developments from various countries on measures in response to COVID-19, please visit the new Deloitte tax@hand COVID-19 page.
World Tax Advisor 5 June 2020
The World Tax Advisor includes in particular:
For the latest developments from various countries on measures in response to COVID-19, please visit the new Deloitte tax@hand COVID-19 page.
- Brazil: Draft bill proposes new tax on digital operations
- Brazil: STJ rules technical service fees are exempt from WHT under treaty with France
- Czech Republic: Supreme Administrative Court rejects tax authorities’ practice of tax loss chaining
- Hong Kong: Tax exemption for subsidies under the Anti-epidemic Fund announced
- India: Supreme Court rules liaison office’s activities do not constitute PE under UAE treaty
- India: ITAT rules equipment and services are composite contract, offshore supplier has PE
- New Zealand: COVID-10: Common questions in relation to wage subsidy and loan schemes
- New Zealand: Proposed tax-related amendments to the Overseas Investment Act 2005
- Thailand: Customs Department further extends voluntary disclosure program
- Ukraine: President signs BEPS tax reform into law
- United States: COVID-19 guidance adresses PPP loans, NOL carrybacks, alternative energy projects
- United States: House approves Paycheck Protection Program enhancements
World Tax Advisor 29 May 2020
The World Tax Advisor includes in particular:
- France: French tax authorities publish draft guidelines on DAC 6 hallmarks
- El Salvador: El Salvador grants additonal time for filing 2019 annual income tax return and paying tax
- Australia: Amendments to hybrid mismatch rules introduced to parliament
- Australia: Tax authorities highlight concerns over certain cross-border transactions
- European Union: Commission approves Italian scheme to support economy in light of COVID-19 outbreak
- France: VAT measures introduced to address impact of COVID-19
- India: Procedural rules for MAP resolutions revised
- India: Reduction in employer and employee contributions to provident fund announced
- Italy: Italian notional interest deduction implications under new US anti-hybrid rules
- Peru: Accelerated depreciation of certain fixed assets introduced in response to COVID-19
- Russia: Tax reliefs and extensions to compliance deadlines announced in response to COVID-19
- Singapore: Ruling on calculation of notional capital allowances for shipping company issued
- Taiwan: Application for refund of overpaid business tax simplified in response to COVID-19
- United States: Paycheck Protection Program enhancements would expand loan forgiveness rules
- Tax treaty round up
For the latest developments from various countries on measures in response to COVID-19, please visit the new Deloitte tax@hand COVID-19 page.
Keine KESt-Entlastung an der Quelle für Drittstaat-Holdings – Teil II
Das BMF hielt in einer EAS im Jahr 2019 (EAS 3414, 3.7.2019) fest, dass bei Einhalten aller Formalvoraussetzungen bei Dividendenausschüttungen an EU-Holding-Gesellschaften eine KESt-Entlastung an der Quelle möglich ist, sofern hinter den EU-Holdings operativ tätige EU-Muttergesellschaften stehen. Mit EAS 3422 vom 7.1.2020 stellte das BMF klar, dass dies jedoch nicht für Drittstaat-Holdings gilt (siehe dazu unsere Tax & Legal News vom 12.2.2020). In der EAS 3423 vom 25.3.2020 präzisierte das BMF nun diese Ausführungen. Continue reading Keine KESt-Entlastung an der Quelle für Drittstaat-Holdings – Teil II
World Tax Advisor 22 May 2020
- Brazil: COVID-19: FAQs and additional emergency tax measures published
- Colombia: DIAN issues new regulations on electronic invoicing
- European Union: Uncertainties exist over whether EU member states will agree extended DAC 6 deadlines
- European Union: European Commission proposes to delay entry into force of VAT e-commerce package
- European Union: CJEU rules that former Luxembourg fiscal unity regime is incompatible with EU law
- India: Supreme Court rules on withholding tax on payments to nonresident sports associations
- Italy: New official guidance on proof of intra-EU transport published
- Norway: Government presents revised national budget for 2020
- Peru: Procedure introduced to use overpayment of corporate tax to offset other tax debts
- Poland: Effective date of revised mandatory disclosure rules postponed due to COVID-19
- Saudi Arabia: Saudi Arabia’s VAT rate to increase to 15% from 1 July 2020
- Taiwan: Losses incurred in Q1 2020 due to COVID-19 may offset 2018 undistributed surplus
- United States: Updated FAQs explain review process for Paycheck Protection good-faith certification
- United States: Heroes Act clears House, next steps uncertain
- Uruguay: Tax incentives introduced for real estate projects
World Tax Advisor 15 May 2020
The World Tax Advisor includes in particular a special COVID-19 section:
- Peru: Peru extens tax loss carryforward period for corporations in response to COVID-19
- Belgium: Additional agreements concluded to manage COVID-19 impact on cross-border workers
- Bermuda: Economic substance declaration portal now available
- Brazil: COVID-19: Tax and other financial measures approved
- China: Enterprise income tax incentive extended in western regions
- European Union: CJEU rules on independent EU subsidiary as VAT fixed establishment of non-EU parent
- European Union: European Commission proposes extensions of DAC 6 reporting deadlines
- Hong Kong: IRD issues updated guidance on advance rulings
- India: CBDT relaxes individual residency rules for FY 2019-20 in light of COVID-19 lockdown
- India: Supreme Court rules evidence in penalty proceedings valid to determine assessment
- New Zealand: What impact will COVID-19 travel restrictions haven on your company’s tax residence?
- OECD: Concerns over unilateral DSTs grow as OECD tax overhaul project faces possible delay
- United States: More Paycheck Protection FAQs and other guidance released
World Tax Advisor 8 May 2020
The World Tax Advisor includes in particular a special COVID-19 section:
- OECD: OECD issues permanent establishment considerations due to COVID-19
- Austria: Tax payment and filing deadlines extended in response to COVID-19
- European Union: CJEU rules that Italian financial transactions tax is compatible with EU law
- Guatemala: Procedures for updating taxpayer information modified due to COVID-19
- Indonesia: Additional businesses eligible for tax incentives during COVID-19 pandemic
- Japan: Overview of anti-dividend stripping rules under 2020 tax reform
- New Zealand: Loss carryback rule: Fine in theory, but watch out for fish hooks
- OECD: Update provided on OECD’s work on taxation in context of COVID-19
- Peru: Procedures for calculating advance payments of income tax modified
- Portugal: Postponement of transfer pricing obligations due to COVD-19 pandemic
- Portugal: 2020 budget law makes changes to corporate, individual, and indirect tax rules
- South Africa: Finance minister provides more detail on additional COVID-19 tax relief measures
- Spain: Additional economic and fiscal measures introduced to address impact of COVID-19
- United States: USMCA to enter into force on 1 July 2020 as US progresses its implementation steps
- United States: Guidance addresses deductibility of expenses paid for by PPP loans
World Tax Advisor 1 May 2020
The World Tax Advisor includes in particular a special COVID-19 section:
- Albania: COVID-19 financial assistance measures for current and former employees announced
- Australia : Significant developments to JobKeeper scheme announced
- Austria: Considerations for dividend distributions due to impact of COVID-19
- British Virgin Islands: FATCA and CRS registration and reporting deadlines extended due to COVID-19
- Canada: COVID-19: Canada Emergency Wage Subsidy (CEWS) – Frequently asked questions
- China: Tax and trade measures approved to stimulate economic recovery
- European Union: Commission approves Finnish scheme to support companies affected by COVID-19
- Germany: COVID-19: Government allows deferred wage tax filing
- Indonesia: Additional tax relief announced and deadlines further extended in view of COVID-19
- Italy: Decree expands incentive measures introduced in response to COVID-19
- Korea: Individual income tax payment deadline for 2019 extended
- Mexico: COVID-19: Economic and fiscal measures in Latin America
- Netherlands: Additional VAT measures in response to COVID-19
- New Zealand: Practical relief from consequences of COVID-19 travel restrictions for individuals
- Nigeria: COVID-19: Economic, tax, and other fiscal stimulus measures
- Norway: Final regulations published on financial support program
- Poland: New legislation aims to support enterprises affected by COVID-19
- South Africa: Additional tax relief measures announced in response to COVID-19
- United Arab Emirates: VAT return filing and payment deadline extended
- United States: Additional coronavirus resources available
- Zimbabwe: Expedited processing of VAT refunds announced
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- Peru: Peru introduces new valuation method for taxable indirect share transfers
- Australia: AAT decisions find mining activities not “core R&D activities”
- Belgium: New circular letter regarding the VAT treatment of tour operators and travel agents
- European Union: Revised EU posted workers directive due to become law
- Finland: E-invoicing mandatory for B2B sales upon request of purchaser
- India: ITAT rules on scope of business connection for event organized overseas
- Indonesia: Implementing regulation issued for super tax deduction for labor-intensive industries
- Ireland: Guidance issued on VAT groups
- United States: USMCA update: Canada and Mexico confirm completion of entry into force procedures
World Tax Advisor 24 April 2020
The World Tax Advisor includes in particular a special COVID-19 section:
- Australia: Jobkeeper scheme: Racing the clock
- Canada: COVID-19 – Recent support announcements
- Canada: COVID-19 – The new Canada Emergency Response Benefit
- Colombia: Simplified and accelerated procedure for requesting tax refunds or offsets introduced
- Costa Rica: Tax relief measures enacted in response to COVID-19
- Cyprus: Changes to VAT periods and deadlines for submission of returns and payment of VAT
- India: FDI policy change to restrict opportunistic takeovers of domestic companies announced
- India: CBDT clarifies extensions to lower or nil TDS/TCS certificates for FY 2020-21
- Korea: Tax reform measures enacted in response to COVID-19
- Kuwait: Government announces extension of public holiday beyond tax filing deadline
- New Zealand: COVID-19: The latest tax announcements
- OECD: Individual residency and taxation for stranded workers due to COVID-19
- OECD: Report presented to G20 on how tax policy can help governments deal with COVID-19
- Peru: Clarification provided that deadline extensions apply to temporary net assets tax
- Saudi Arabia: VAT return and payment deadlines extended due to COVID-19
- Singapore: Managing GST compliance and cashflow during COVID-19
- Switzerland: SFTA modifies its approach to net tax rate scheme due to COVID-19
- Taiwan: Annual income tax return filing and payment period extended
- Thailand: Tax relief measures announced in response to COVID-19
- United Arab Emirates: Economic substance considerations in light of COVID-19
- United States: Update on US global trade regulatory developments in response to COVID-19
- United States: Summary of employer payroll tax relief
- United States: Additional coronavirus guidance, resource materials available
- Venezuela: Measures in response to COVID-19 include tax exemptions for certain imported goods
- Bahrain: Guidance on mutual agreement procedure issued
- El Salvador: Deadline approaching for appointment of tax auditors for 2020 tax period
- Guatemala: Changes to taxation of international air transportation industry coming in 2021
- India: Certain Mauritius FPIs not covered under indirect transfer income deeming provisions
- India: CBDT clarifies that employers may apply simplified tax regime for withholding taxes
- United Arab Emirates: Foreign businesses may submit 2019 VAT refund requests
- United States: Deloitte Tax looks at final, proposed hybrid regulations
- United States: IRS releases transfer pricing documentation “frequently asked questions”
- Venezuela: Value of tax unit adjustment
- Tax treaty round up
World Tax Advisor 17 April 2020
The World Tax Advisor includes in particular a special COVID-19 section:
- Botswana: Economic and fiscal measures introduced in response to COVID-19
- Canada: COVID-19 – Update on the Canada Emergency Wage Subsidy (CEWS)
- China: Export VAT refund rates increased on over 1,400 goods
- Colombia: New extensions for corporate income tax compliance, filing overseas assets return
- Cyprus: Relief from import duties and VAT exemption on imports needed to combat COVID-19
- European Union: EU permits import duty relief and VAT exemption on certain goods in view of COVID-19
- Germany: COVID-19: Additional tax measures announced and implemented by government
- Hong Kong: Third round of tax and financial relief measures in response to COVID-19 announced
- Indonesia: Implementing guidance issued for COVID-19 tax incentives
- Italy: Law decree introduces additional urgent tax measures in response to COVID-19
- Japan: Additional tax relief proposed as part of COVID-19 emergency economic response plan
- Oman: Tax relief measures announced in response to COVID-19
- Portugal: Deadline for issuing e-invoices for B2G transactions postponed to 2021
- Russia: 2019 tax return filing deadline for individual taxpayers extended in view of COVID-19
- Singapore: IRAS guidance on company tax residence, PE, and employee taxation in view of COVID-19
- Spain: Economic and fiscal measures introduced to address impact of COVID-19
- Taiwan: Relief measures announced to help industries affected by COVID-19
- United States: Expanded stimulus bill resource list available
- United States: New IRS releases provide filing and other tax relief
- United States: Transfer pricing considerations in the time of COVID-19