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Results: 1-10 of 15

Indirect shareholder contributions in conjunction with corporate reorganisations handle with care!

  • Schoenherr
  • -
  • Austria, European Union
  • -
  • May 6 2013

Considering the rather strict view taken by the Austrian tax courts in recent deci-sions regarding capital contribution tax on indirect shareholder

Tax deductibility of financing costs: Austria

  • Eversheds LLP
  • -
  • Austria
  • -
  • April 5 2013

As a general principle of Austrian corporate tax law, costs relating to non-taxable income or non-taxable gains on assets are not deductible. Since

Recent developments for the fourth quarter 2012

  • Baker & McKenzie
  • -
  • Austria, Belgium, Canada, China, Ireland, Luxembourg, Malaysia, Morocco, Philippines, Singapore, South Korea, Spain, United Kingdom, USA
  • -
  • March 18 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

Treasury shares Austrian takeover law aspects

  • Schoenherr
  • -
  • Austria
  • -
  • September 10 2012

Post financial crisis, many listed companies used their excess liquidity to invest in treasury shares

Legislation against tax arbitrage with hybrid instruments

  • Schoenherr
  • -
  • Austria
  • -
  • September 10 2012

Hybrid instruments are used in the tax structuring of, in particular, intra-group financing transactions with the intention to generate a double dip in the jurisdiction of the corporation providing the financing and the jurisdiction of the financed corporation

Romanian tax treatment of income derived through partnerships

  • Schoenherr
  • -
  • Austria, Romania
  • -
  • September 10 2012

The use of partnerships, especially for cross-border transactions, involves complex international matters

The International Comparative Legal Guide to: Mergers & Acquisitions 2012 - Austria

  • Schoenherr
  • -
  • Austria
  • -
  • March 1 2012

This article appeared in the 2012 edition of The International Comparative Legal Guide to: Mergers & Acquisitions 2012; published by Global Legal Group Ltd, London

New approval regime on acquisitions of Austrian companies in certain industry sectors by non-EUEEA and non-Swiss persons

  • Schoenherr
  • -
  • Austria
  • -
  • December 14 2011

An amendment of the Austrian Foreign Trade Act, in force since 08122011 subjects the acquisitions of relevant interests in enterprises in specific industries, including telecoms and energy, to review and approval by the Austrian Ministry of Economic Affairs

Constitutional Court lifts minimum thresholds for merger valuation review

  • Schoenherr
  • -
  • Austria
  • -
  • November 16 2011

Pursuant to Sec 225c of the Austrian Stock Corporation Act (AktG), shareholders may file an application for a review of the share exchange ratio determined or the cash compensation, if any, paid in the course of a merger if either of these were not adequate

New amendment to the Corporate Law

  • Schoenherr
  • -
  • Austria
  • -
  • November 7 2011

The new Law amending the Corporate Law (Gesellschaftsrechts-Änderungsgesetz 2011; GesRÄG 2011) brings important changes to the Austrian corporate law

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