The case of P-GmbH (P) reached the European Court of Justice (ECJ) twice, highlighting important principles on the liability for excessive VAT invoiced to final consumers and taxable persons.

As reported in Issue 2/2018 of our International Tax Newsletter, Austria introduced CFC legislation in line with the EU's Anti Tax Avoidance Directive, with effect for business years starting as of 1 January 2019.

Abgabenänderungsgesetz 2022: Die Novelle wurde am 07.07.2022 vom Nationalrat beschlossen. Nachfolgend haben wir die wesentlichen Neuerungen zusammengefasst...

Why should one know about sus­pend­ing the activ­ity of a Moldovan lim­ited lia­bil­ity com­pany (LLC)? What are the steps to be fol­lowed? What are the pros and cons?

For many companies, bonus payments are an important instrument for employee retention and motivation.

On 16 June 2015, the Austrian government approved a draft bill of the Tax Reform Act of 2015/2016 for submission to Parliament.

Currently, Austria does not have controlled foreign company ("CFC'' legislation.

After several extensions and long negotiations, the United Kingdom is now set to leave the European Union on 31 January 2020, after which a transitional period will commence until 31 December 2020.

In unserem "to the point: Tax News Österreich" beleuchten unsere TaxExperten für Sie die aktuellen Änderungen im Steuerrecht, die aktuelle steuerrechtliche Judikatur sowie Auffassungen...

The European Commission proposed fundamental changes to the current Value Added Tax (VAT) regime, aimed at delivering a definite pan-European VAT system in order to tackle tax fraud as well as to unify and ...

taaten sollten ihre Entschuldung durch die Geldentwertung nicht auf dem Rücken der Anleger austragen, sagt DORDA-Steuerrechtexperte Paul Doralt.

The CJEU's Nova Iberomoldes decision opens new avenues for challenging Austrian real estate transfer tax on share deals and corporate restructurings. This alert examines how the Capital Duties Directive may protect certain transactions and outlines practical steps for taxpayers to pursue refunds or structure future deals more efficiently.

Contrary to popular belief, the significance and impact of technology, however, does not lie in automation, but transformation.

As a result of the financial and economic crisis, global foreign direct investment (FDI) has been declining since mid-2008.

In early April 2019, the Austrian Federal Government published a draft of the Digital Tax Act 2020 which is currently under review.

Austrian tax law provides various reorganisation tools for companies in an economic crisis.

The plaintiff in Case 1 Ob 38/03z -a banking corporation under Egyptian law with a Jordanian branch (the issuing bank)- has a long-standing business relationship with a Jordanian company. This Jordanian company ordered sanitary equipment from an Austrian company.

ESOP try to align employees' interests with the interests of the shareholders, thus to maximize the shareholder value.

Electronic sports (esports) are booming, despite the fact that videogames have existed now for more than 30 years.