Austria: Tax Treaties

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New Double Taxation Treaty With Japan

Since January 2019, a new double taxation treaty between Austria and Japan is applicable, replacing the former treaty dating back to 1961.

WT

Wolf Theiss

Mutual Agreement Regarding The Frontier Worker Clause With Germany

The double taxation treaty concluded between Austria and Germany contains a special provision deviating from the OECD Model Convention on the tax treatment of remunerations for employees living and working across the border ...

WT

Wolf Theiss

Does A Sailing Boat Constitute A Permanent Establishment?

Right on time before the start of the summer season, the Austrian Ministry of Finance dealt with the question whether services performed on a sailing boat located in Croatia may constitute a permanent establishment ...

Austria Finance

WT

Wolf Theiss

Amended Treaty With The UK And New Treaty With Kosovo

On 23 October 2018, an amended double taxation treaty between Austria and the United Kingdom was concluded.

WT

Wolf Theiss

Interest Limitation Rule Of ATAD Not Implemented

WT

Wolf Theiss

Wolf Theiss International Tax Newsletter Austria & CEE

WT

Wolf Theiss

Wolf Theiss International Tax Newsletter Austria & CEE - 09 July 2018

WT

Wolf Theiss

First Arbitration Procedure Under A Double Tax Treaty Decided By The ECJ

European Union Tax

WT

Wolf Theiss

Austrian Tax Aspects In Connection With Hong Kong Trusts

WT

Wolf Theiss

Royalties Under The Double Tax Treaty Between Austria And China

WT

Wolf Theiss

Wolf Theiss International Tax Newsletter Austria & CEE

WT

Wolf Theiss

Intercompany Transactions: How Does BEPS Change Transfer Pricing?

SA

Schoenherr Attorneys at Law

Tax Newsletter - Austria 3/2017

WT

Wolf Theiss

Ruling On Cross-Border Merger Involving An Austrian Real Estate Company

WT

Wolf Theiss

Does Every Operating Facility Need A Permit?

Austria Commercial

FW

Fellner Wratzfeld & Partner

How Much Information Needs To Be Provided To Data Subjects About Automated Decisions?

Austria Privacy

AC

Arthur Cox

Gambling Comparative Guide

Austria Media & IT

OA

OBLIN Attorneys at Law LLP

IBA Litigation Committee – 2025 Dispute Resolution Section Essay Competition

Austria Litigation

KH

KNOETZL HAUGENEDER NETAL Rechtsanwaelte GmbH

How To Manage Insider Lists Effectively

European Union Finance

K

Kinstellar

Ruling On Cross-Border Personnel Leasing Published

Under double tax treaties that follow the OECD Model Convention, the remuneration for posted employees may be taxed both in the state of residence and in the state in which the employment is exercised.

WT

Wolf Theiss

Ministry Of Finance Issues Guidance On The Alienation Of A Partnership Stake In A Trilateral Setting

From an Austrian point of view, partnerships are deemed to be transparent vehicles, meaning that capital gains emanating from the alienation are to be attributed to the German partners.

WT

Wolf Theiss

Changes In Austria's Rubik Agreements With Switzerland And Liechtenstein

The Swiss Rubik Agreement was repealed with effect as of 1 January 2017.

WT

Wolf Theiss

The Benefits Of Austria's Tax Treaty Network

Austria's tax treaty policy objectives are much broader than the mere elimination of double taxation.

TG

TMF Group BV

Mutual Agreement Procedures – New Decree

WT

Wolf Theiss

Challenges For International Tax Planning

SA

Schoenherr Attorneys at Law

Tax Newsletter – Fall 2011

BG

Binder Grösswang Rechtsanwälte OEG

Portfolio Dividends - A Follow-up

SA

Schoenherr Attorneys at Law

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