Das neue DBA Österreich – Kosovo trat mit 28.12.2018 in Kraft und ist für Steuerjahre ab dem 1.1.2019 anwendbar. Da nun bald die ersten Steuererklärungen 2019 eingereicht werden, nehmen wir dies zum Anlass einen Überblick über die Highlights dieses Abkommens zu geben. Vor dem im Jahr 2018 abgeschlossenen DBA Österreich – Kosovo gab es kein DBA zwischen diesen beiden Staaten. Durch dieses Abkommen sollen die Wirtschaftsbeziehungen zum Kosovo ausgebaut und der Standort Österreich gestärkt werden. Im Wesentlichen entspricht das DBA dem alten OECD Musterabkommen in der Fassung 2014. In einigen Themengebieten folgt es aber bereits dem aktuellen OECD Musterabkommen 2017. Im Bereich der Amtshilfe werden die letztgültigen Standards für den Informationsaustauch der beiden Staaten festgehalten. Weiters wird dem OECD Musterabkommen 2017 entsprechend in der Präambel des neuen DBA die OECD-konforme Zielsetzung des Abkommens festgehalten: Die Beseitigung der Doppelbesteuerung ohne dadurch Möglichkeiten zur Nicht- oder Niedrigbesteuerung durch Steuerverkürzung oder -umgehung zu schaffen. Continue reading Neues Doppelbesteuerungsabkommen Österreich – Kosovo
Category Archives: Steuern International
World Tax Advisor 17 JANUARY 2020
The World Tax Advisor includes in particular:
- Ecuador: Ecuador enacts Tax Simplicity and Progressivity Law
- Argentina: Tax reform measures enacted
- Barbados: Nonresident suppliers now required to collect VAT on certain online transactions
- Cambodia: Financial Management Law amended
- Colombia: Amended tax reform legislation enacted
- India: Amalgamated companies’ revised returns submitted after statutory deadline are valid
- Israel: Reportable tax positions for FY 2019 tax returns published
- Italy: 2020 budget law enacted, related law decree converted into law
- Jersey: Draft regulations to implement mandatory disclosure rules issued
- United Arab Emirates: Further guidance on economic substance rules released
- United States: Tensions continue over French digital services tax, US tariff threats
- United States: Summary of Taxpayer Certainty and Disaster Relief Act of 2019
- United States: 2019 IRS report addresses enforcement programs and emerging compliance issues
World Tax Advisor 10 January 2020
The World Tax Advisor includes in particular:
- Israel: Israeli Court rules business model change not necessarily sale of functions, assets and risks
- European Union: CJEU rules Belgian participation exemption applied with NID infringes EU directive
- France: 2020 finance bill becomes law
- Germany: Draft law includes long-awaited reform of CFC rules
- Germany: Legislation to enact significant changes to transfer pricing rules introduced
- India: Company law tribunal rejects scheme of arrangement involving outbound demerger
- India: Legislation introducing reduced concessional tax rates and other reliefs enacted
- Luxembourg: ATAD 2 implemted into domestic law
- Luxembourg: Pre-2015 advance tax decisions cease to have effect from end of 2019 tax year
- Qatar: New regulations amend income tax law and introduce transfer pricing requirements
- United States: Deloitte Tax summarizes proposed regulations under sections 863-865
- United States: Tresury, IRS release section 162(m) proposed regulations
- United States: Congress approves tax relief and spending legislation
World Tax Advisor 20 December 2019
The World Tax Advisor includes in particular:
- Greece: Greek corporate income tax reform includes corporate and withholding tax reductions
- Australia: Revised R&D tax incentive bill introduced into parliament
- Australia: Government releases budget update
- Barbados: Economic substance legislation repealed and replaced
- Germany: ATAD implementation law includes first draft of anti-hybrid rules
- Greece: Individual income tax rules revised
- United States: Congressional negotiators reach year-end tax deal
- Tax treaty round up
World Tax Advisor 13 December 2019
The World Tax Advisor includes in particular:
- Luxembourg: Luxembourg publishes guidance on ATA renewal procedure
- Australia: Consultation on definition of corporate residency continues
- Australia: Revised proposals to expand definition of significant global entity released
- Austria: Wage tax obligations for foreign employers revised
- Brazil: Divided withholding tax bill under consideration
- Germany: Joint Germany-US statement issued on spontaneous exchange of CbC reports for 2018
- New Zealand: “You Do The Math” – 10 simple ways to keep Inland Revenue away
- OECD: Public comments published on global anti-base erosion proposal
- Spain: Domestic administrative court rules on interest withholding tax exemption
- United States: Summaries of new BEAT, foreign tax credit regulations
- United States: US backs retaliation against French digital services tax
BMF: Fünfjährige Frist für Rückererstattungsanträge beschränkt Steuerpflichtiger nicht mehr in allen Fällen
Im Zuge des Jahressteuergesetzes 2018 ist das neue Verfahren zur Rückerstattung von österreichischen Abzugsteuern aufgrund von DBA eingeführt worden. Wir haben bereits in unserem Beitrag vom 01.04.2019 auf Änderungen der Formalvoraussetzungen für die Steuerrückerstattung durch beschränkt Steuerpflichtige hingewiesen. Demnach ist ab 01.01.2019 vor der Stellung eines Rückerstattungsantrags betreffend Kapitalertrag-, Lohn- oder sonstiger Abzugsteuern zwingend eine elektronische Vorausmeldung beim zuständigen Finanzamt vorgesehen. Der Erlass des BMF (BMF-010221/0208-IV/8/2019), der Details zum Rückerstattungsverfahren beschränkt Steuerpflichtiger inklusive Fragen der Rückerstattungsfrist regelt, wurde nun ebenfalls in einem praktisch höchst bedeutsamen Punkt geändert. Continue reading BMF: Fünfjährige Frist für Rückererstattungsanträge beschränkt Steuerpflichtiger nicht mehr in allen Fällen
World Tax Advisor 6 December 2019
The World Tax Advisor includes in particular:
- Germany: Germany’s upper house of parliament adopts law that introduces R&D tax incentive
- Australia: Hybrid mismatch guidance dealing with US GILTI rule released
- Australia: Tax authorities confirm compliance approach for related party debt derivatives
- China: STA issues new rules for claiming treaty benefits
- European Union: Member states fail to agree on compromise proposal for public CbC reporting
- Guernsey, Isle of Man, Jersey: Updated guidance on scope and application of economic substance legislation released
- Japan: Tax authorities intensify audits of foreign digital service providers
- Taiwan: Draft regulations released on undistributed surplus earnings
- United States: Final and proposed BEAT regulations released
World Tax Advisor 22 November 2019
The World Tax Advisor includes in particular:
- European Union: CJEU rules German WHT on dividends to nonresident pension funds violates EU law
- European Union: AG of the CJEU opines on independent EU subsidiary as VAT fixed establishment of non-EU parent
- Australia: Tax Avoidance Taskforce focuses on private groups
- Austria: Parliament approves 5% digital services tax, other changes
- Ecuador: National Assembly rejects draft bill including significant tax measures
- Italy: New rules introduced for self-determination of taxable income under patent box regime
- Mexico: Final 2020 tax reform package approved by Senate
- OECD: Public comments published on unified approach to tax challenges of digitalization
- OECD: Summary of key points of additional implementation guidance on CbC reporting
- United Kingdom: Corporation tax rate reduction as from 1 April 2020 now unlikely
- Tax treaty round up
World Tax Advisor 15 NOVEMBER 2019
The World Tax Advisor includes in particular:
- OECD: OECD releases public consultation document on global anti-base erosion proposal
- Brazil: President ratifies cooperation agreement with OECD
- European Union: Belize removed from EU list of noncooperative jurisdictions
- Hong Kong: Tax reduction measure passed by Legislative Council
- India: ITAT rules AOP is taxable at rate applicable to foreign company
- India: WTO recommends withdrawal of various export promotion measures
- India: ITAT rules expenditure attributable to issue of bonus shares is revenue in nature
- Ireland: Finance Bill 2019 overhauls transfer pricing regime
- New Zealand: Inland Revenue releases Multinational Compliance Focus document
- United States: IRS releases guidance on transition away from LIBOR
- United States: Another stopgap spending bill looks likely as government funding deadline approaches
World Tax Advisor 8 NOVEMBER 2019
The World Tax Advisor includes in particular:
- New Zealand: New Zealand introduces mandatory online BEPS disclosure forms
- Guatemala: New law encourages transition to formal economy
- Hong Kong: First CbC reporting obligation approaching
- India: ITAT rules liaison office of Singapore entity constitutes PE in India under treaty
- Japan: Connected Industries tax regime provides tax incentives for capital investment
- New Zealand: Implications of Pillar 1 of OECD’s inclusive framework for large domestic businesses
- OECD: Further CbC reporting guidance releases for tax authorities and MNE groups
- OECD: Guidance released on exchange of information by no or only nominal tax jurisdictions
- United Arab Emirates: Ministry of Finance conducts workshop on CbC reporting
- United States: Treasury announces Opportunity Zone reporting requirements
- United States: JCT releases “Blue Book” for non-TCJA legislation enacted in 115th Congress
World Tax Advisor 1 NOVEMBER 2019
The World Tax Advisor includes in particular:
- Ecuador: Ecuadorian president submits bill with significant tax measures to National Assembly
- Turkey: Draft digital services tax bill submitted to Turkish parliament
- Brazil: Court rules IOF credit to be applied on domestic cash pooling arrangements
- Czech Republic: Parliament debates proposed changes to Income Taxes Act
- India: CBDT clarifies new requirement for banks to withhold tax on large cash withdrawals
- Sweden: Protocol to Portugal-Sweden tax treaty submitted to Swedish parliament for approval
- United States: BEAT taxpayers should measure deferred tax items using statutory tax rate
- United States: Proposed BEAT regs may increase compliance burden of taxpayers with NOL carryovers
World Tax Advisor 25 October 2019
The World Tax Advisor includes in particular:
- OECD: Budget 2020 includes measures to promote investment and support SMEs
- Colombia: Constitutional Court revokes most of recent tax reform due to procedural defects
- European Union: CJEU upholds Belgian notional interest deduction
- France-Luxembourg: Amendment to new France-Luxembourg treaty clarifies elimination of double taxation
- India: SEBI simplifies regulations for foreign portfolio investors
- Mexico: Revised tax reform proposals would benefit private equity structures
- Mexico: Tax fraud to become type of organized crime
- Norway: Budget 2020 amends interest expense deduction limitation rules, R&D incentives
- Portugal: Invoice processing and storage rules clarified
- Tax treaty round up
World Tax Advisor 18 October 2019
The World Tax Advisor includes in particular:
- British Virgin Islands: British Virgin Islands publishes economic substance rules
- Brazil: Ruling issued on tax treatment of cross-border cost sharing arrangements
- European Union: European Council updates list of noncooperative jurisdictions
- Germany: BFH rules on constitutionality of discount rate for non-interest-bearing liabilities
- Guernsey: Details on introduction of mandatory disclosure regime announced
- Guernsey: Guidance on economic substance information required in company tax return issued
- India: Secondary adjustment law amended
- Jersey: Consultation on introduction of mandatory disclosure regime launched
- Jersey: Changes to company rax return form announced
- Luxembourg: Limitation of validity period of tax rulings issued before 1 January 2015
- OECD: Proposal on challenges of digitalization includes new approach to profit allocation
- United Arab Emirates: List of sectors in which increased foreign ownership permitted approved
- United States: Additional guidance issued on tax treatment of virtual currency
OECD veröffentlicht Unified Approach – Entwurf zur einheitlichen Besteuerung der digitalen Wirtschaft
Am 9.10.2019 veröffentlichte das OECD-Sekretariat mit dem „Unified Approach“ ein Konsultationspapier zur Besteuerung digitaler Geschäftsmodelle, der die bisherigen drei Ansätze von „Pillar One“ miteinander vereinen soll. „Pillar One“ umfasst die Bereiche „Marketing Intangibles“, „User Participation“ sowie „Significant Economic Presence“ und ist Bestandteil des im Mai 2019 von der OECD verabschiedeten und im Juni 2019 von den G20 Mitgliedern genehmigten zweisäuligen Arbeitsprogramms zu Besteuerungsherausforderungen im Zusammenhang mit Digitalisierung. Ziel des neuen Unified Approach ist es, eine möglichst einfache Lösung für die Handhabung digitaler grenzüberschreitender Besteuerungsrechte, Gewinnzuweisungspraktiken und Nexus Regelungen zu schaffen. Continue reading OECD veröffentlicht Unified Approach – Entwurf zur einheitlichen Besteuerung der digitalen Wirtschaft
World Tax Advisor 11 October 2019
The World Tax Advisor includes in particular:
- OECD: OECD Secretariat issues proposal for unified approach to certain tax challenges of digitalization
- Germany: BFH changes view on domestic transfer pricing adjustments in tax treaty cases
- India: CBDT clarifies brought forward losses, MAT credit if company opts for lower tax rate
- India: ITAT rules contributions to overseas superannuation fund are taxable perquisite
- New Zealand: Positive business tax changes announced
- New Zealand: Transfer pricing simplification measures aim to reduce compliance costs
- Peru: Application of general anti-avoidance rule clarified
- Peru: Supreme Court decision clarifies deductibility of accrued expenses
- Sweden: 2020 budget bill proposal presented by the government, Centre Party and Liberal Party
- Taiwan: Advance application available to determine taxable domestic-source income
- United Arab Emirates: Guidance on economic substance released
World Tax Advisor 4 October 2019
The World Tax Advisor includes in particular:
- France: France’s 2020 finance bill contains measures on corporate tax rate reduction
- Belgium: New deadline for requesting rulings impacting 2020 corporate tax returns
- Denmark: Court rules certain previously rejected VAT refund applications may be reopened
- France: Tax authorities rule on VAT treatment of public offerings of tokens
- Germany: Government publishes first draft of DAC 6 implementation law
- Guatemala: Tax authorities requesting 2018 transfer pricing studies
- Indonesia: Plans for tax reform announced
- United Kingdom: Advance UK VAT registrations for some non-UK EU businesses
- Uruguay: Decree implements 2015 MERCOSUR decision on FTZs into law
World Tax Advisor 27 September 2019
The World Tax Advisor includes in particular:
- European Union: EU General Court rules in state aid cases on transfer pricing rulings
- Colombia: Tax exemption for creative and technological added-value industries clarified
- Denmark: Changes proposed to transfer pricing legislation
- European Union: AG opines on Belgian participation exemption applied with notional interest deduction
- Germany: Upper house recommends further changes to planned amendments to RETT rules
- Germany: BFH rules on possibility of tax-free repayment of capital by non-EU subsidiary
- Greece: Specific and general anti-avoidance rules clarified
- India: Corporate tax rates significantly reduced, along with other tax relief
- India: CBDT introduces e-assessment scheme, 2019 for assessment proceedings
- India: High Court rules on tax rate applicable to Indian PE of foreign bank
- Russia: Reclassifying active income as passive income
- Russia: Update on beneficial ownership status for holding companies
- United States: Proposed regulations address section 382 built-in gains and losses
- Tax treaty round up
World Tax Advisor 20 September 2019
The World Tax Advisor includes in particular:
- Mexico: Mexican budget proposals for 2020 include comprehensive tax reform measures
- Netherlands: Dutch 2020 budget includes changes to planned corporate tax rate reduction
- Australia: Board of Tax reviews corporate tax residency test rules
- Australia: GST change for offshore suppliers of Australian hotel accomodation
- Austria: MOF and SAC rule on dividend withholding requirements in abusive structures
- Bulgaria: Mandatory transfer pricing documentation requirements introduced
- El Salvador: Amendments to law on industrial and commercial free trade zones
- European Union: European Commission to investigate individual Belgian excess profit rulings
- India: Supporting manufacturer not entitled to export incentives benefit for direct exporter
- Japan: NTA implements additional measures to simplify electronic document preservation
- OECD: 2018 MAP statistics released during first “Tax Certainty Day”
- Saudia Arabia: Tax authorities begin requesting transfer pricing documentation
World Tax Advisor 13 September 2019
The World Tax Advisor includes in particular:
- Australia: Australian Federal Court agrees with taxpayer in transfer pricing case
- Czech Republic: Eligibility for investment incentives limited
- European Union: CJEU AG opines on refund of dividend WHT to nonresident FIIs
- Ireland: Department of Finance issues draft transfer pricing legislation
- Japan: Transfer pricing law amended and interpretative material issued
- New Zealand: What’s in the Tax Policy Work Programme?
- OECD: Tax policiy reforms 2019 report released
- Sweden: Economic employer concept proposed to apply as from 1 January 2021
- United States: IRS issues proposed regulations regarding income recognition and advance payments
Deutscher Bundesfinanzhof: Organ einer Kapitalgesellschaft kann als ständiger Vertreter beschränkte Steuerpflicht begründen
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