An important decision of the Austrian Supreme Administrative Court (VwGH) from last year (Ro 2018/13/0003) has answered a question regarding withholding tax refund in Austria to fo...

On 26 July 2021, the Polish Government published a package of legislative proposals to make important amendments to various tax laws, including Polish WHT regulations. The draft la...

Leasing personnel to Austria by foreign companies is subject to a withholding tax (WHT) of 20% in Austria. The payer must deduct this WHT at source and transfer it to the competent...

The rules for Serbian withholding tax are described in the Law on Corporate Income Tax (CIT) of the Republic of Serbia, which was last amended on 6 December 2019. According to this...

On 30 December 2019 a decree was published in the Polish Journal of Laws (Dz.U.2019 poz. 2528) about amending the regulation on the non-application or limited application of Articl...