The OECD Council approved the contents of the 2025 Update to the OECD Model tax Convention on Income and Capital (“OECD MTC”) on 18 November 2025. The most significant update relates t0 permanent establishments in the context of cross border home office arrangements (see our newsletter). In addition to that, it also covers other cross-border […]
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New global OECD rules will require crypto platforms to report all transactions of their customers. This will enable tax authorities to verify whether investors have properly declared their crypto-asset income. With the Austrian Crypto Reporting Obligations Act (Krypto-MPfG), the government draft of which was published on 20 November 2025, Austria is implementing the new rules […]
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By decree of 8 August 2023, Russia unilaterally suspended the application of major parts of the provisions of the double taxation agreement between Austria and Russia. This has implications for Austrian taxpayers. Background In response to Western sanctions (such as the EU adding Russia to its “blacklist”), the Russian Foreign Ministry and the Russian Ministry […]
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