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Author

Michael Obernberger

Changes to the Double Taxation Agreement (DTA) with the UAE from the 2023 Assessment Year

Austria's double taxation agreement (DTA) with the United Arab Emirates (UAE)...

Workation: Considerations for International Work

Even in office settings, alternative work models are increasingly prevalent, ...

Increased reporting obligations for platform operators due to DAC7

More and more sales are being generated via platforms worldwide. In order to ...

Different forms of employment during the Christmas rush: Part 2 – Workation

There is also an increasing number of working models related to office work t...

Different forms of employment during the Christmas rush: Part 1 – Temporary workers from abroad

Christmas is just around the corner and the busy sales weeks are approaching,...

Planned amendment to DTA Austria – Germany: cross-border commuter regulation

The planned revision of the existing double taxation agreement (DTA) between ...

Home office / cross-border telework – innovations in connection with social insurance responsibility

In principle, social insurance is compulsory in the country in which the acti...

DAC 8: Automatic exchange of information on crypto-assets & cross-border tax rulings of wealthy individuals

On 16 May 2023, the EU Member States agreed in the Economic and Financial Aff...

Progressivity retention in the source state

The previous administrative and interpretative practice in Austria was to con...

Expansion of triangular transactions

Prior a triangular transaction existed if exactly three traders in three diff...

Innovations in connection with cross-border activity – Part II

In the second part of the blog, we would like to discuss significant changes ...

New developments in connection with cross-border activities – part I

In 2022, changes have occurred in some areas with regard to cross-border acti...
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