Austria signed new tax treatiesAustria has recently concluded tax treaties with Poland and Moldova which entered into force on 1 April 2005 and 1 January 2005 respectively. These treaties do provide similar benefits as those available under the tax treaties that The Netherlands concluded with those countries a few years ago.
In some cases the Dutch treaties are more beneficial. The withholding tax on royalties from Moldova, for example, is 5% when paid to an Austrian recipient whilst 2% if paid to a Dutch recipient. The treaty between the Netherlands and Poland is beneficial for those companies that invest in Polish real estate. |
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