Category Archives: Steuern International

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

Steuern International

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

Steuern International

World Tax Advisor 17 May 2019

17. May 2019 Marketing

The World Tax Advisor 17 May includes in particular:

Austria: Draft bill addresses Austria’s taxation of digital economy
Brazil: New disclosure requirement introduced for crypto asset transactions
European Union: European Union invites comments on Luxembourg state aid investigation
Germany: Ministry of Finance publishes draft law to amend RETT rules on share deals
India: High Court rules on validity of amalgamated company’s revised income tax return
United States: Final regulations issued on recognition and deferral of section 987 gain or loss
United States: Proposed regulations released on certain partnership interest dispositions

Steuern International

World Tax Advisor 10 May 2019

10. May 2019 Marketing

The World Tax Advisor 10 May includes in particular:

India: “Users” may be basis for attribution of profits to Indian digital PE
Austria: Tax court rules on VAT tretment of roaming services provided by foreign companies
India: CBDT committee releases draft report on attribution of income to PEs
India: Appellate authority upholds levy of GST on “black office” support services
Japan: Continuity of control requirement for minority squeeze-out transactions relaxed
Luxembourg: MLI to enter into force as from 1 August 2019
New Zealand: Permanent establishment anti-avoidance guidance finalized
New Zealand: Changes made to facilitate self correction of tax returns
United States: 2019 BEPS global survey published

Steuern International

Das neue Doppelbesteuerungsabkommen Österreich – Japan

3. May 2019 Viktoria Lang

Das neue DBA Österreich – Japan ist mit 27.10.2018 in Kraft getreten und ist für Steuerjahre ab dem 1.1.2019 anwendbar. Im Vergleich zum alten DBA aus 1963 entspricht das neue DBA weitestgehend dem aktuellen OECD Musterabkommen 2017. Als erstes österreichisches DBA beinhaltet es – in Anlehnung an das OECD Musterabkommen 2017 – bereits in weiten Bereichen BEPS-konforme Regelungen. Entsprechend wird auch 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. Im folgenden Beitrag sollen einige wesentliche Änderungen im Überblick dargestellt werden: Continue reading Das neue Doppelbesteuerungsabkommen Österreich – Japan →

Steuern International

World Tax Advisor 3 May 2019

3. May 2019 Marketing

The World Tax Advisor 3 May includes in particular:

Singapore: Singapore tax authorities to publish summarized advance rulings
British Virgin Islands: Draft Economic Substance Code released
Denmark: Eastern High Court rejects dividend WHT refund claims by nonresident UCITS
Denmark: VAT rules on triangular transactions revised
Japan: OECD’s hard-to-value intangibles approach to apply
Jersey, Guernsey, Isle of Man: Guidance on economic substance legislation released
Luxembourg: 2019 budget law approved
Netherlands: Decree issued on state supervision of investment funds
Qatar: Guidance issued on transitional application of new income tax law

Steuern International

World Tax Advisor 26 April 2019

26. April 2019 Marketing

The World Tax Advisor 26 April includes in particular:

India: India’s High Court clarifies that APAs, MAP agreements may have persuasive value
Canada: Federal budget proposes change to treatment of employee stock options
China: New requirements relating to declaration of dutiable royalties
Cyprus: EU ATAD 1 transposed into domestic law
Greece: New incentives introduced for Greek branches of foreign and Greek entities
India: ITAT rules on taxability of commission earned by nonresident agents outside India
Ireland: VAT and RCT considerations for commercial lesses
New Zealand: What is next for the tax system?
Taiwan: Measures to reduce surtax on undistributed earnings passed by Executive Yuan
Tax treaty round up

Steuern International

World Tax Advisor 19 April 2019

19. April 2019 Marketing

The World Tax Advisor 19 April includes in particular:

Pakistan: Pakistan’s 2019 supplementary finance act includes beneficial measures
Brazil: Tax reform proposed to eliminate various taxes and introduce “unified VAT”
European Union: EU agrees further extension for Brexit
Germany: Domestic royalty WHT will not be applied to cross-border payments for online ads
Greece: List of juristictions with preferential tax regimes for FY 2018 published
Israel: Supreme Court rules application of CFC rules cannot be considered on group basis
Italy: Clarifications provided on proof of intra-EU transport of goods
Italy: Clarifications provided on VAT treatment of payments via electronic money
Japan: 2019 tax reform measures enacted
Taiwan: Corporate income tax implications on re-domicilation of foreign subsidiary clarified
United States: Congressional taxwriting leaders reject unilateral digital services taxes

Steuern International

World Tax Advisor 12 April 2019

12. April 2019 Marketing

The World Tax Advisor 12 April includes in particular:

Australia: Australian Full Federal Court decision affects private investment funds
European Union: CJEU finds certain sale and leaseback transactions are outside scope of VAT
Germany: BFH on trade tax exemption for partner in real estate managing partnership
Germany: BFH rules merger gain is tax exempt in upstream merger in fiscal unity cases
Nigeria: FIRS guidelines on mutual agreement procedure
OECD: Expansion of ICAP pilot announced at Forum on Tax Administration meeting
Panama: Tax fraud criminalized
United Kingdom: Guidance issued on social security contributions in event of a no-deal Brexit
United Kingdom: Further extension to 13th Directive claims deadline for US businesses

Steuern International

World Tax Advisor 5 April 2019

5. April 2019 Marketing

The World Tax Advisor 5 April includes in particular:

European Union: European Commission concludes element of UK CFC rules constitutes illegal state aid
Argentina: Measures proposed to promote knowledge economy
Australia: Federal budget 2019-20 handed down
Australia: The sound of silence on R&D
Barbados: 2019 budget includes introduction of transfer pricing and thin capitalization rules
Belgium: Law and royal decree published on mobility budget for employee transportation
Czech Republic: Tax package that implements EU ATAD approved
Finland: Changes made to divided withholding tax procedure for nominee-registered shares
Mexico: VAT and income tax incentives for taxpayers in northern border region clarified
OECD: Report issued on role of online marketplaces in collecting VAT/GST
Portugal: Update on transposition of EU ATAD into domestic law

Steuern International

Neue Vorausmeldungsverpflichtung bei Steuerrückerstattung durch Ausländer

1. April 2019 Torben Lind

Ab 1.1.2019 haben beschränkt Steuerpflichtige vor der Stellung eines Rückerstattungsantrags betreffend Kapitalertrag-, Lohn- oder sonstiger Abzugsteuern verpflichtend eine Vorausmeldung beim zuständigen Finanzamt auf elektronischem Weg abzugeben. Continue reading Neue Vorausmeldungsverpflichtung bei Steuerrückerstattung durch Ausländer →