Category Archives: Steuern International

World Tax Advisor 16 November 2018

The World Tax Advisor 16 November  includes in particular

  • Finland proposes changes to CFC rules based on EU ATAD
  • Egypt: Updated transfer pricing guidelines issued
  • European Union: Directive allowing reduced VAT rates adopted
  • European Union: Namibia removed from EU list of
    noncooperative jurisdictions
  • Guernsey: Draft regulations on company economic
    substance published
  • Hong Kong: Discussion paper released on proposed
    tax exemption for investment funds
  • Italy: Tax authorities clarify VAT grouping
    rules and VAT treatment of transfer
    pricing adjustments
  • Peru: Due date extended for filing CbC report
    for FY 2017
  • South Africa: SARS proposes penalty for failure to
    file income tax returns
  • United Kingdom: Public consultation on proposed digital
    services tax launched
  • United States: Deadlines to request competent
    authority assistance in transfer pricing
    disputes

 

Filmproduktion in Österreich keine Betriebsstätte (EAS 3404)

Im Rahmen des „Express Antwort Service“ hat sich das BMF mit der Frage der Begründung einer abkommensrechtlichen Betriebsstätte beschäftigt. Im angefragten Fall unterhält eine in Deutschland ansässige Filmproduktions-GmbH (M-GmbH) aufgrund ihrer dauerhaften Tätigkeiten durch eine feste Einrichtung im Inland eine Betriebsstätte in Österreich. Die M-GmbH hält zugleich 100% der Anteile an einer ebenfalls in Deutschland ansässigen Tochter-GmbH (T-GmbH), welche einmalig für rund sechs Wochen in Österreich Räumlichkeiten anmietet und Dreharbeiten im Rahmen einer von der M-GmbH unabhängigen Filmproduktion durchführt. Continue reading Filmproduktion in Österreich keine Betriebsstätte (EAS 3404)

World Tax Advisor 9 November 2018

The World Tax Advisor 9 November  includes in particular

  • Minister of Finance issues decree on exit tax consequences where Germany’s taxing rights are restricted
  • Australia: Guidance issued on transfer pricing and financing arrangements
  • Denmark: Proposals would implement ATAD interest expense deduction limitation rules
  • Hong Kong: Enhanced deduction regime for R&D expenditure in effect
  • Italy: Draft 2019 budget law includes changes to tax incentives
  • Netherlands: Transition rules proposed to apply to shortened term of 30% facility
  • Ukraine: Draft law on BEPS released

World Tax Advisor 2 November 2018

The World Tax Advisor 2 November  includes in particular

  • UK Budget 2018 includes new digital services Tax
  • Australia: ATO releases guidelines on general anti-avoidance and hybrids
  • China: Draft IIT implementation regulations released for public consultation
  • Denmark: New guidance issued on VAT treatment of holding companies
  • Finland: Income register reporting to be introduced from 2019
  • Jersey: Draft legislation on company economic substance presented
  • Netherlands: Consultation launched on measures to implement EU ATAD II into domestic law
  • New Zealand: R&D tax incentive bill introduced to parliament
  • Spain: Draft bills issued on digital services and financial transaction taxes, ATAD measures

World Tax Advisor 26 October 2018

The World Tax Advisor 26 October includes in particular:

  • Thailand approves new IBC regime to replace
    existing HQ regimes
  • Austria: Draft regulation addresses
    requirements under new “horizontal
    monitoring” procedure
  • Brazil: 31 December deadline for disclosure of
    ultimate beneficiary information
  • Denmark: Proposals would implement ATAD
    hybrid mismatch rules
  • Netherlands: Supreme Court confirms CJEU decision
    in fiscal unity cases
  • New Zealand: GST on low-value imported goods:
    Details of proposed regime released
  • United Kingdom: MLI-synthesized treaty with Slovenia
    published

World Tax Advisor 19 October 2018

The World Tax Advisor 19 October includes in particular:

  • Aligning R&D arrangements and transfer pricing for MNEs operating in China
  • Australia: Tax cuts brought forward for companies with turnover under AUD 50 million
  • Australia: Black economy measures draw a wide net
  • Denmark: Significant changes to CFC legislation proposed
  • El Salvador: Tax authorities update tax haven guide
  • Malta: Rules from EU VAT package on e-commerce implemented
  • Netherlands: Amendments announced to 2019 tax package
  • OECD: Residence and citizenship by investment schemes posing CRS avoidance risk identified
  • Thailand: Lower VAT rate extended for another year

World Tax Advisor 12 October 2018

The World Tax Advisor 12 October includes in particular:

  • Ireland budget 2019 includes measures to implement EU ATAD
  • Bahrain: VAT to be introduced as from 1 January 2019
  • Belgium: Cooperative tax compliance program pilot to launch at end of 2018
  • El Salvador: Changes made to information required in transfer pricing report form
  • European Union: EU council agrees on proposals to reform VAT system
  • France: Income tax withholding considerations regarding internationally mobile employees
  • Germany: MOF publishes first draft of Brexit Tax Implementation Act
  • Hong Kong: Overview of tax law changes under new BEPS law
  • Ireland: Taxpayers can be selected for “compliance interventions” based on risk factors
  • Thailand: BEPS-type transfer pricing documentation rules to be introduced
  • United Kingdom: MLI enters into force in respect of UK

World Tax Advisor 5 October 2018

The World Tax Advisor 5 October includes in particular:

  • Australia releases discussion paper on taxation of
    digital economy
  • Belgium: New register of ultimate beneficial owners introduced
  • El Salvador: Tax amnesty period further extended
  • European Union: Liechtenstein, Peru removed from “grey” list of noncooperative jurisdictions
  • European Union: CJEU rules German trade tax rules violate EU law
  • Finland: Proposed rules would implement EU ATAD into domestic law
  • New Zealand: R&D tax incentive scheme details announced
  • OECD: Four countries deposit MLI ratification instruments, Aruba joins inclusive framework
  • Qatar: CbC reporting legislation implemented

World Tax Advisor 28 September 2018

The World Tax Advisor 28 September includes in particular:

  • French 2019 finance bill contains BEPS / EU ATAD 1 measures
  • Australia: R&D tax measures introduced into parliament
  • European Union: Commission finds no impermissible state aid in Luxembourg tax ruling case
  • Netherlands: Consultation on tax treaty policy and
    low-tax jurisdictions list
  • New Zealand: Perspectives on Tax Working Group
    interim report
  • Nigeria: FIRS releases new transfer pricing
    rules
  • Peru: Rules on PEs, interest expense
    deductibility, indirect transfers revised
  • Peru: Suspension of general anti-avoidance
    rule lifted
  • United States:House bill addresses sales tax
    collection post-Wayfair

World Tax Advisor 21 September 2018

The World Tax Advisor 21 September includes in particular:

  • Netherlands’ 2019 tax package includes plans to implement EU ATAD 1, reduce corporate tax rate
  • Australia: Guidance released on ATO role in foreign investment decisions
  • Belgium: Social security authorities change position on benefits granted by parent company
  • Brazil: CIT rate may be reduced and tax on profit distributions introduced
  • OECD: More CbC reporting guidance released for tax authorities and MNE groups
  • Switzerland: Impact of new French employee withholding tax rules for Swiss employers
  • United States: Treasury releases GILTI proposed regulations

World Tax Advisor 14 September 2018

The World Tax Advisor 14 September includes in particular:

  • Ireland publishes corporate tax roadmap
  • Cambodia: Guidance issued on related party loan transactions
  • China: Amendments to individual income tax law finalized
  • Czech Republic: Changes proposed to the investment incentives act
  • El Salvador: Period of tax and customs amnesty extended
  • Mexico: Members of congress present tax reform proposals
  • New Zealand: Recent developments on transfer pricing aspects of debt pricing
  • OECD: Tax policy reforms 2018 report released
  • Papua New Guinea: Budget 2019 could contain many changes affecting companies and individuals
  • Peru: Changes to VAT rules deem certain branches to be taxpayers for VAT purposes
  • Taiwan: Guidance on tax compliance obligations where POEM ceases to exist

World Tax Advisor 17 August 2018

The World Tax Advisor 17 August 2018 includes in particular:

  • Curaçao’s preferential tax regimes revised to bring them in line with BEPS standards
  • Bangladesh: Finance Act 2018 contains new definition of PE/”business connection” concept eliminated
  • Kosovo: Proposed changes to corporate income tax law include new definition of PE
  • Luxembourg: Tax authorities clarify treatment of virtual currency
  • Peru: Master file and CbC reporting requirements clarified
  • Ukraine: Tax on distributed profits proposed to replace corporate income tax
  • Tax treaty round up
  • Global tax alerts

EuGH: Kommissionsentscheidung zur deutschen Sanierungsklausel nichtig

Der Europäische Gerichtshof hat entschieden, dass die Entscheidung der Kommission (2011/527/EU) vom 26.1.2011 zur Beihilfeeigenschaft der sog Sanierungsklausel nach deutschem Recht in § 8c Abs 1a dKStG nichtig ist. Mit dieser Entscheidung des EuGH zur Sanierungsklausel hat die Europäische Kommission eine schmerzhafte Niederlage erlitten. Continue reading EuGH: Kommissionsentscheidung zur deutschen Sanierungsklausel nichtig

World Tax Advisor 20 July 2018

The World Tax Advisor 20 July 2018 includes in particular:

  • Guidance reinforces requirements to establish beneficial ownership status in Russia
  • State tax implications of US Wayfair decision for non-US companies
  • Chile: Tax reform bill will include measures on taxation of goods/services sold online
  • India: AAR and tribunal address what constitutes a PE
  • Ukraine: Consequences of transactions with residents in low tax jurisdictions clarified
  • United Kingdom: New treaties signed with Guernsey, Isle of Man and Jersey
  • Uruguay: Guidance issued on compliance obligations of digital services providers
  • Tax treaty round up
  • Global tax alerts

DBA Rundschau: Israel, Japan, Russland und Kosovo

Österreich hat vor kurzem Doppelbesteuerungsabkommen mit Japan, Israel und dem Kosovo abgeschlossen. Das DBA mit Israel ist bereits mit 1.3.2018 in Kraft getreten. Auch Österreichs erstes BEPS (Base Erosion and Profit Shifting)-konformes DBA mit Japan wird voraussichtlich im Laufe des Jahres 2018 wirksam werden. Des Weiteren wurde ein Protokoll zur Abänderung des DBA zwischen Österreich und Russland am 5.6.2018 unterzeichnet. Das Protokoll wird frühestens mit 1.1.2019 in Kraft treten. Continue reading DBA Rundschau: Israel, Japan, Russland und Kosovo

World Tax Advisor 22 June 2018

The World Tax Advisor 22 June 2018 includes in particular:

  • Barbados budget includes tax increases, repeal of national social responsibility levy
  • India: New online reporting facility for foreign investment
  • Kazakhstan: New rules for taxing income of foreigners
  • Malta: New VAT grouping regime in effect
  • OECD: MLI to first enter into force on 1 July 2018
  • Slovakia: MOF issues guidance on digital PE rules
  • Tax treaty round up
  • Global tax alerts

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