Austria – statute of limitation


Due to COVID-19, the Austrian tax authorities have granted very generous deferrals of payments for all types of taxation. So far, tax payments that were booked on the tax account until the end of September, are generally deferred until 15 January 2021.

Due to the ongoing economic disruption and the expected inability to balance the tax liability by that date, the rules are amended as follows:

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UK: recovery of UK VAT (13th Directive claim) for non established non registered foreign businesses


The “Revenue and Customs Brief 20 (2020): repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK” has been published.

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China – New Export control Law as from 1 of Decemeber


Mid October 2020 the National People’s Congress of China passed a new export control law with a wide, extraterritorial scope and tighter control measures to safeguard national’s security interests. Items under control by this new law are dual use, military and nuclear goods, technology and services as well as items, which are subject to National Security.

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