Alle Artikel in: International

Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung

SWI 2018, 551

The elimination of a tax burden related to the relocation of scientists, artists and sportsmen to Austria (sec 103 para 1 of the Austrian Income Tax Act; ITA) has recently faced major changes. While the legal basis of the provision has remained unchanged, the Tax Reform Act 2015/2016 (Steuerreformgesetz 2015/2016) broadened the power of the Minister of Finance to issue ordinances (sec 103 para 3 ITA). The Ordinance on the Favourable Treatment of Relocation to Austria 2016 (Zuzugsbegünstigungsverordnung 2016; ZBV 2016) provides for a flat tax rate on foreign income that is calculated upon the foreign taxes paid in proportion to the foreign income received in the three years preceding the relocation to Austria. However, the details of the tax rate’s calculation are unclear. In the following, Sabine Kanduth-Kristen and Andreas Kampitsch attempt to identify and clarify these details.

Exporteinbringung von Kapitalanteilen: Besteuerungssystematik und Revision im Lichte des Unionsrechts

SWI 2018, 541

In the following, Thomas Kollruss analyzes whether a member state is required to grant a tax-neutral exchange of shares irrespective of losing the right to tax the shares contributed or acquired. Does Union law constitute an obligation to defer taxation of unrealized gains until the new shares have been sold? From this background, Thomas Kollruss discusses Austrian domestic tax law (Corporate Restructuring Tax Act). Is the Austrian national legislation in line with Union law? Is a revision needed?

Die DBA-rechtliche Beurteilung von Gesamtproduktionen

SWI 2018, 529

In the field of art and culture, contracts may contain different obligations, including administrative and supportive activities, which are not covered by Art 17 OECD Model Tax Convention (OECD MC). When the income of an entertainer is derived by another person who performs services other than those of an artistic nature, it is questionable whether the whole sum paid by the promoter is subject to Art 17 OECD MC or the payment has to be split. Stefanie Geringer summarizes the decision of the German Federal Fiscal Court on this topic and puts the court’s opinion in relation to the wording of the OECD MC Commentary, earlier decisions of the Austrian Supreme Administrative Court and Austrian tax treaties.

Das MLI – eine Erfolgsgeschichte?

SWI 2018, 523

On June 6th, 2017, the first signing ceremony of the MLI took place in Paris. In the meantime, the number of signatories and parties to the MLI increased from 76 to 83 jurisdictions as of July 23rd, 2018. The MLI entered into force on July 1st, 2018, after ratification by five signatories. In the light of first experiences, time has now come to evaluate the pros and cons of the multilateral approach of tax treaty law as provided for in the MLI, as well as to analyze possible areas for improvement.