Austria, Bulgaria, Hungary - April 2 2019
As reported in Issue 2/2018 of our International Tax Newsletter, Austria introduced CFC legislation in line with the EU's Anti Tax Avoidance…
Yanitsa Radeva, Melanie Dimitrov, Adelina Iftime-Blagean, Bence Kalman, Emilia Lhotka, Sokol Nako, Zuzana Nikodémová, János Pásztor, Cynthia Pfister, Mykhailo Razuvaiev, Niklas Schmidt, Eva Stadler, Karolina Stawowska, Alexandra Tóth, Izabela Wiewiorka
Poland - July 9 2018
To counteract tax evasion, Poland has recently introduced legislation allowing the tax authorities to block suspicious bank accounts. One of the new…
Michał Kulig
Poland - July 9 2018
Split payment is a mechanism aimed at combating VAT fraud in Poland which entered into force on 1 July 2018. Any payment made by a business entity to…
Michał Kulig
Austria, Hungary, Poland - July 9 2018
Currently, Austria does not have controlled foreign company ("CFC") legislation. Pursuant to the draft of the Annual Tax Act of 2018…
Melanie Dimitrov, Michał Kulig, János Pásztor, Cynthia Pfister, Niklas Schmidt, Eva Stadler
Austria, China, Hong Kong, Italy, Poland, Serbia - April 11 2018
A recently issued ruling by the Austrian Ministry of Finance contains interesting comments on the treatment of royalties under double tax treaties…
Melanie Dimitrov, Cynthia Pfister, Niklas Schmidt, Nevena Skocic, Eva Stadler