03 June 2016

Austria publishes draft regulation for implementation of Transfer Pricing Documentation Law

The Austrian Ministry of Finance (MoF) published the draft regulation for implementation of the draft Transfer Pricing Documentation Law (TPDL) on May 25. This follows publication of the TPDL on May 9, and its authorization for the issuance of a regulation to address the Master File and Local File content.

A Tax Alert prepared by Ernst & Young Austria, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-0965

Document ID: 2016-0965