20 July 2016 Austrian Parliament approves new Transfer Pricing Documentation Law The second chamber of Austria's Parliament, the Austrian Federal Council, approved the European Union (EU) Tax Amendment Act 2016 on July 14, including among other provisions, the new Austrian Transfer Pricing Documentation Law (TPDL). The TPDL had been approved by the Austrian National Council on July 6. Before entering into force, the TPDL must now be authenticated by the Federal President as having been passed in good order, and then published in the Federal Law Gazette. The text of the TPDL as it now stands, however, can be considered as final. Document ID: 2016-1255 |
