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28 June 2016

Austria publishes government bill of new Transfer Pricing Documentation Law

The Austrian Ministry of Finance published the government bill of the European Union (EU) Tax Amendment Act 2016 on June 14, including, among other provisions, the new Austrian Transfer Pricing Documentation Law (TPDL). This follows the publication of the draft TPDL on May 9, as well as the draft regulation for the implementation of the TPDL on May 25. The government bill of the TPDL contains some significant amendments as compared to the draft TPDL.

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

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ATTACHMENT

Full text of Tax Alert 2016-1123

Document ID: 2016-1123

 

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