DR. FRIEDRICH SCHWANK

The Austrian Register of Beneficial Owners (‘WiEReG’) contains data on the beneficial owners of companies, foundations and trusts for the...

The currently prevailing international tax system does not adequately take current developments, especially in the digital economy, into...

A very popular question arises: Are business donations deductible?   Donations from business assets are deductible as business expenses...

The double taxation agreement (DTA) between Austria and Serbia has been applicable since 2011. The DTA applies to natural and legal...

As part of the Carbon Border Adjustment Mechanism (CBAM for short), from 2026 there will be a pricing of greenhouse gas emissions (GHG...

Reference for a preliminary ruling on Art 4 of the “EU Succession Regulation” The claimant is the domestic partner of the deceased, who...

To ensure global tax transparency concerning the rapid growth of the crypto-assets market, new international standards for the automatic...

The comprehensive digitalization and globalization of the economy pose a major challenge in the taxation of multinational companies,...

Did you know that since 2022, self-employed persons can claim a flat rate of up to EUR 1,200 per year as business expenses for...