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to the point: Tax News Österreich | Q1 2022

European Union, Germany, United Kingdom - April 20 2022 RL-Vorschlag zur Bekämpfung der steuermissbräuchlichen Verwendung von Briefkastengesellschaften: Die Kommission veröffentlichte einen RL-Vorschlag…

Benedikt Gröhs, Tobias Hayden, Lukas Pirringer, Philipp Statzinger, Marco Thorbauer

Austria: Digital Services Tax proposed

Austria, European Union - July 15 2019 In early April 2019, the Austrian Federal Government published a draft of the Digital Tax Act 2020 which is currently under review. The main goal of…

Tax Austria: Are you still buying or already mining? Mining cryptocurrencies as a permanent establishment

Austria, OECD - May 30 2018 The taxation of cryptocurrency transactions is a hot topic. The Austrian Ministry of Finance recently issued an interesting ruling outlining when…

Mario Perl

European Union: VAT Regime 2.0 - Will the Empire Strike Back?

European Union - April 19 2018 The European Commission proposed fundamental changes to the current Value Added Tax (VAT) regime, aimed at delivering a definite pan-European VAT…

Intercompany Transactions: How does BEPS Change Transfer Pricing?

Global, OECD - October 31 2017 The OECD's Anti Base Erosion and Profit Shifting Initiative (BEPS) significantly affects current transfer pricing regimes regarding intangibles…