International tax law
Not only large corporations operate internationally; small and medium-sized companies are also setting up production or sales units abroad in order to be able to compete on the international stage. At the same time, many employees are taking advantage of the opportunity to work abroad for a certain period – at a foreign subsidiary, for example.
The international tax landscape is becoming increasingly stringent due to national or supranational (OECD, EU) measures. This bears tax risks in connection with essential business investments abroad. At the same time, however, there is tax competition between countries, for example through reductions in international corporate tax rates, particularly in Eastern Europe.
We offer comprehensive practical and professional expertise in all areas of international and European tax law. Our team of experienced, international tax consultants helps companies achieve their corporate goals with the maximum of legal certainty and tax efficiency.
- Tax-optimisation of your foreign investments with regard to Austrian law and, where foreign law is involved, in cooperation with Mazars' foreign offices
- Restructuring of international companies and corporate groups
- Foreign investments via production sites and partnerships
- Observance of compliance rules, in particular with regard to reporting requirements for cross-border tax structures
- Setting up international holding structures
- Advising on statutory changes resulting from the implementation of the Anti-Tax Avoidance Directive (ATAD), in particular with regard to CFC rules and hybrid structures
- Emigration of natural persons and avoidance of tax risks in disjunction scenarios
- Advising and planning with regard to Austrian withholding tax relief
- Real estate investments in Austria