Tag Archives: Controlled Foreign Corporation

Draft bill of the Annual Tax Act 2018


The Austrian Ministry of Finance issued a draft bill on 9 April 2018 for the Annual Tax Act 2018. The draft bill may be subject to changes and the final version is not yet foreseeable. We will keep you updated on future changes and may give detailed information on proposed changes. Continue reading Draft bill of the Annual Tax Act 2018

Begutachtungsentwurf zum Jahressteuergesetz 2018


Das BMF hat am 9.4.2018 den Ministerialentwurf eines Jahressteuergesetzes 2018 veröffentlicht. Der Entwurf befindet sich derzeit in der Begutachtungsphase. Wir werden daher über erfolgte Änderungen des Entwurfs und gegebenenfalls über einzelne geplante Änderungen noch detaillierter berichten. Continue reading Begutachtungsentwurf zum Jahressteuergesetz 2018

Poland: Introduction of CFC Regulations

On 17 September 2014 the bill on the amendment of the corporate income tax act was signed by the President of the Republic of Poland and was promulgated on 3 October 2014. The bill includes in particular changes specifically designed to tax the income generated by controlled foreign corporations (CFC) at the level of the Polish taxpayer owning the foreign subsidiary. Continue reading Poland: Introduction of CFC Regulations