Tag Archives: Israel

Steuern International

World Tax Advisor 6 March 2020

6. March 2020 Marketing

The World Tax Advisor includes in particular:

Malaysia: Malaysian tax legislation enacted, including changes affecting Labuan entities
Australia: Australia prognoses expanded definition of significant global entity
El Salvador: Tax and customs amnesty available
Germany: MOF publishes list of preferential tax regimes for purposes of royalty barrier rule
Greece: Offsetting pharmaceutical expenditure clawbacks with R&D and investment expenses
Hong Kong: 2020/21 budget contains limited tax measures
Hong Kong: Concessionary measures for ship leasing businesses announced
India: New provisions allow takeover offers by majority shareholders of unlisted companies
Israel: Supreme Court rules on calculation of taxable capital gain on sale of foreign shares
Norway: Consultation paper considers WHT on nonresident related party interest and royalties
OECD: Input requested on draft model reporting rules for sharing and gig economy platforms
United States: G-20 leaders express support for OECD project but hurdles remain

Steuern International

World Tax Advisor 28 February 2020

28. February 2020 Marketing

The World Tax Advisor includes in particular:

Featured Articles: New version of Venezuelan tax code includes changes to exemptions, tax administration
Australia: Superannuation guarantee amnesty bill passed by parliament
Canada: Taxpayer victory in Alta case leaves important questions unanswered
Cayman Islands: Cayman Islands included on EU list of noncooperative jurisdictions
Germany: BFH rules on application of RETT intragroup exemption clause
Guernsey: New company tax return form requests information on economic substance
Israel: Tax authorities confirm applicability of preferred technological enterprise status
United States: Updated IRS forms implement centralized audit procedures for partnerships
Venezuela: VAT law amended to introduce “additional rate” for payments in foreign currency
Tax treaty round up: Recent developments with respect to the following tax treaties: Armenia-Denmark, Armenia-Malta, Cyprus-Kazakhstan, Ghana-Malta, Indonesia-Singapore, Ireland-Netherlands, Korea (ROK)-United Arab Emirates, Liechtenstein-Lithuania, and Mauritius-Senegal.

Steuern International

World Tax Advisor 17 JANUARY 2020

17. January 2020 Marketing

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

Steuern International

World Tax Advisor 10 January 2020

10. January 2020 Marketing

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

Steuern International

DBA Rundschau: Israel, Japan, Russland und Kosovo

4. July 2018 Sofia Rampitsch

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 →

Steuern International

DBA-Rundschau: Island, Turkmenistan und Israel

12. December 2016 Marketing

Österreich hat mit Island als letzter EWR-Staat ein Doppelbesteuerungsabkommen abgeschlossen. Dieses liegt zZ zur Ratifizierung im Nationalrat und soll voraussichtlich bereits im kommenden Kalenderjahr 2017 in Kraft treten und ab 2018 anwendbar sein. Ebenfalls in Kraft getreten ist dieses Jahr das DBA mit Turkmenistan. Mit dem Startup-Paradies Israel wurde erst kürzlich ein neues DBA abgeschlossen, wodurch Investitionen in das Land begünstigt werden sollen.

Continue reading DBA-Rundschau: Island, Turkmenistan und Israel →

Steuern International

World Tax Advisor vom 26.2.2016

26. February 2016 Andreas Goetz

Der World Tax Advisor vom 26.2.2016 beinhalten insbesondere:

Continue reading World Tax Advisor vom 26.2.2016 →

Steuern International

World Tax Advisor vom 8.3.2013

8. March 2013 Andreas Goetz

Der World Tax Advisor vom 8.3.2013 behandelt insbesondere:

Griechenland: Neuerungen bei der Besteuerung von Unternehmen
Dänemark: Plan steuerlicher Neuerungen zur Steigerung der Standortattraktivität
Hong Kong: Budget 2013/2014 – Klare Positionierung zur Entwicklung bestimmter Industriezweige
Indien: Budget 2013/2014 – Enttäuschung für ausländische Investoren
Israel: Entwicklungen im Bereich der Ansässigkeitsanforderungen und DBA-Ansässigkeitsbescheinigungen
Singapur: Highlights des Budgets 2013
Schweden: Judikat zur Quellensteuererstattung bei Auslandsfonds (non-UCITS)