Niklas Schmidt and Eva Stadler of Wolf Theiss describe the features of the tax regime in Austria that make it attractive to holding companies. For example, Austria does not have controlled foreign company or thin capitalisation rules, and its participation exemption system is favourable to international companies
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India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties