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Summer has already arrived - this means it's time for the next issue of our International Tax Newsletter. In this edition, we have included major updates from the CEE/SEE region.

For anyone who has so far given little or no thought to the taxation of their crypto assets, things could drastically change from autumn 2021. The EU Commission plans to monitor tax-payers who ...

In its ruling issued today, the European Court of Justice (ECJ) clarified that Member States may not impose national taxes on CO2 emission allowances allocated free of charge under the EU Emissions Trading System (EU ETS).

The summer heat in Vienna has reached its climax, which means that we've arrived at the end of the second quarter.

We've arrived at the end of the third quarter, which means it's time for the next issue of our International Tax Newsletter Austria.

The Austrian tax offices have to instantly decide on such applications.

Im aktuellen Rechtspanorama spricht RAK-Vizepräsidentin Bettina Knötzl über die österreichische Vergleichsgebühr...

Austria imposes stamp duties on various transactions.

According to EU figures there are currently 2,000 tax disputes pending between Member States, and approximately 900 of them are over two years old.

Austria appears to have incorrectly applied a derogation in relation to the implementation of the interest limitation rule contained in the EU's Anti-Tax Avoidance Directive.

The General Court (GC) of the European Union ruled in favour of Apple in the state aid case regarding Apple's Irish tax structure, annulling the 2016 decision of the European Commission (EC).

The Austrian Ministry of Finance recently summarized the cases where residence certificates issued on non-Austrian forms will be accepted.

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 ...

The Federal Tax Court (Bundesfinanzgericht ) recently held that interest expenses incurred in connection with the acquisition of an affiliated company within a tax group are not tax-deductible.

The European Commission has introduced sweeping reforms to EU direct taxation through its Taxation Omnibus package and a recast of the Directive on Administrative Cooperation...

The Austrian authorities have requested information from the Swiss Federal Tax Administration on UBS account holders resident in Austria, to check if UBS clients fulfilled their tax obligations...

The Austrian Beneficial Owners Register Act (BORA) requires certain legal entities to report their ultimate beneficial owners (UBO) recurringly, at least once a year and whenever changes occur in an entity's UBO.