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 →

Steuern International

World Tax Advisor 11 October 2019

11. October 2019 Marketing

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

Steuern International

World Tax Advisor 4 October 2019

4. October 2019 Marketing

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

Steuern International

World Tax Advisor 27 September 2019

27. September 2019 Marketing

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

Steuern International

World Tax Advisor 20 September 2019

20. September 2019 Marketing

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

Allgemein, Steuern International

World Tax Advisor 13 September 2019

13. September 2019 Marketing

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

Steuern International

Deutscher Bundesfinanzhof: Organ einer Kapitalgesellschaft kann als ständiger Vertreter beschränkte Steuerpflicht begründen

13. September 2019 Karoline Spies

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