- Updated
- July 2025
- Sections
- 15
- Questions
- 47
Key Facts
Core Framework
Section 6 paragraph 6 of the Austrian Income Tax Act (“ITA”) Section 8 paragraph 1 and 2 of the Austrian Corporate Income Tax Act (“CITA”) Sections 21, 22 and 23 et seq. of the Federal Fiscal Code (“FFC”)
The Austrian Income Tax Act (Section 6 paragraph 6 of the ITA) contains the arm’s length principle dealing with transfers of assets (tangible or intangible) or services into and out of the country. Thereupon it is provided that assets transferred to a foreign PE or business of the same taxpayer, as well as to other group companies, must be valued at the price that would be realized if the assets were sold to unrelated parties. Furthermore, Section 8 paragraph 2 of the CITA provides that hidden profit distributions do not reduce the taxable profit of the corporation and Section 8 paragraph 1 of the CITA correspondingly provides that hidden contributions by a shareholder do not increase the taxable income of the corporation. As a general rule, Sections 21 et seq. of the FFC provide for the principle of substance over form which entitles the tax administration to look through artificial arrangements of civil law and to apply taxation measures on the basis of the factual economically intended fact pattern rather than the civil law construction chosen.
Section 6 paragraph 6 of the Austrian Income Tax Act (“ITA”) Paragraph 19 of the Austrian TPG 2021
The OECD Transfer Pricing Guidelines (“OECD TPG”), as they may be revised from time to time, serve as the main basis for the interpretation of the arm’s length principle of Article 9 of the OECD Model Convention. They serve as a tool for interpretation of Austrian tax treaties (see Article 31 paragraph 3 sub-paragraph b of the Vienna Convention on the Law of Treaties). The role of the OECD Transfer Pricing Guidelines is explicitly mentioned and explained in the Austrian Transfer Pricing Guidelines 2021 (“Austrian TPG 2021”; the official regulation of the Austrian tax administration regarding the application of the ALP under Austrian tax treaties).
Paragraphs 57 et seq. of the Austrian TPG 2021
The respective guidance under the Austrian TPG 2021 (at paragraph 57 et seq.) follows the guidance as set out under Chapter I, D.1 and Chapter III of the OECD TPG.
Paragraphs 57 et seq. of the Austrian TPG 2021
According to paragraph 57 of the Austrian TPG 2021, the choice of comparables rather depends on the approach that provides for the most reliable data.
Paragraph 76 et seq. of the Austrian TPG 2021
If the appropriate use of a transfer pricing method leads to an arm’s length range, any price within this range will be allowed. In line with international practice, statistical measures are accepted in Austria if the reliability of the comparability analysis is increased by statistical tools narrowing the range (e.g. by using interquartile ranges). If the price of a controlled transaction falls outside the arm’s length range, the adjustment by the tax administration to a point within the range can be based on measures of central tendency (e.g. the median).
Documentation
Section 3 of Austrian Transfer Pricing Documentation Act (“TPDA”) Chapter 3.1. of the Austrian TPG 2021 (Paragraph 402 et seq)
If the thresholds of the Austrian TPDA are not fulfilled (see the response to next question), the general documentation rules under the FFC apply. This means that the taxpayer does not need to follow the three-tiered approach to TP documentation as set forth in Chapter V of the OECD TPG (but can do so voluntarily). In any case, depending on the volume and complexity of the cross-border intra-group transactions, the TP documentation needs to include a minimum of information on the related parties/the MNE group, the relevant transactions, the value chain within the group, the FAR analysis, the choice of the TP method, the comparability analysis and (written) contracts.
Section 3 of Austrian Transfer Pricing Documentation Act (“TPDA”) Chapter 3.1. of the Austrian TPG 2021 (Paragraph 402 et seq)
If the thresholds of the Austrian TPDA are not fulfilled (see the response to next question), the general documentation rules under the FFC apply. This means that the taxpayer does not need to follow the three-tiered approach to TP documentation as set forth in Chapter V of the OECD TPG (but can do so voluntarily). In any case, depending on the volume and complexity of the cross-border intra-group transactions, the TP documentation needs to include a minimum of information on the related parties/the MNE group, the relevant transactions, the value chain within the group, the FAR analysis, the choice of the TP method, the comparability analysis and (written) contracts.
Section 3 of Austrian Transfer Pricing Documentation Act (“TPDA”) Chapter 3.1. of the Austrian TPG 2021 (Paragraph 402 et seq)
If the thresholds of the Austrian TPDA are not fulfilled (see the response to next question), the general documentation rules under the FFC apply. This means that the taxpayer does not need to follow the three-tiered approach to TP documentation as set forth in Chapter V of the OECD TPG (but can do so voluntarily). In any case, depending on the volume and complexity of the cross-border intra-group transactions, the TP documentation needs to include a minimum of information on the related parties/the MNE group, the relevant transactions, the value chain within the group, the FAR analysis, the choice of the TP method, the comparability analysis and (written) contracts.
Section 124 of the Austrian Federal Fiscal Code (“FFC”) Section 49b of the Austrian Financial Criminal Code (“FinCC”) Section 51 of the Austrian Financial Criminal Code (“FinCC”)
Master File/Local File/general documentation rules: - The Master File and Local File (or other TP documentation) are part of a taxpayer’s records that generally need to be kept for tax purposes (Section 124 of the FFC). The violation of this requirement to keep records can be prosecuted under Section 51 of the FinCC with a penalty of up to EUR 5 000. Country-by-country Reporting: Section 49b of the FinCC provides for the following penalties in case of violation of the obligation to file the CbC Report (i.e.: late/no or incorrect filing): deliberate violation → fine up to EUR 50 000 grossly negligent violation → fine up to EUR 25 000
TP Methods
- CUP
- Resale Price
- Cost Plus
- TNMM
- Profit Split
- Other
Selection: Hierarchy of methods
Dispute Resolution
Section 118 of the Austrian FFC Sections 153a et seq. of the Austrian FFC Austrian double tax conventions EU Arbitration Convention Austrian EU Tax Dispute Resolution Act Austria’s MAP Profile Austria’s MAP Guidance (2019)
Austria has issued a guidance on dispute resolution instruments including for the purpose of transfer pricing. In this MAP Guidance further details can be found, in particular with regard to APA and MAP requirements.
Section 118 of the Austrian FFC Sections 153a et seq. of the Austrian FFC Austrian double tax conventions EU Arbitration Convention Austrian EU Tax Dispute Resolution Act Austria’s MAP Profile Austria’s MAP Guidance (2019)
Austria has issued a guidance on dispute resolution instruments including for the purpose of transfer pricing. In this MAP Guidance further details can be found, in particular with regard to APA and MAP requirements.
Simplifications
Austria has not implemented the Streamlined Approach for Baseline Marketing and Distribution Activities (Amount B) into its domestic law or its administrative guidance (Austrian TPG). Therefore, Amount B rules will not apply to baseline marketing and distribution activities in Austria. However, Austria is committed to accepting the outcome of applying Amount B to baseline marketing and distribution activities in covered jurisdictions with which Austria has a Double Tax Agreement. The list of covered jurisdictions is published and maintained by the OECD.
Special Topics
Chapter 1.3.4. of the Austrian TPG 2021 (paragraphs 137 et seq.) HTVI Implementation Questionnaire
Yes. If so, does your domestic transfer pricing framework follow (or largely follow) the guidance in Chapter VI of the TPG? Yes.
Chapter 1.3.4.4. of the Austrian TPG 2021 (paragraphs 154 et seq.)
In general, Austria applies the OECD TPG in its latest version. Accordingly, the HTVI concept as set forth in Chapter VI has been incorporated into the Austrian TPG 2021 in chapter 1.3.4.4.
Chapter 1.3.2. of the Austrian TPG 2021 (paragraphs 86 et seq.)
The Austrian TPG provide that a direct-charge method facilitates the determination of whether the charge is consistent with the arm’s length principle, especially where specific services that form a main business activity are provided not only to associated enterprises but also to independent parties. However, in some cases an indirect-charge method may be necessary, e.g. where a separate recording and analysis of the relevant services for each beneficiary would involve a burden of work that would be disproportionately heavy in relation to the activities themselves. Each case is dependent upon its own facts and circumstances and the arrangements within the group.
Chapter 1.3.3. of the Austrian TPG 2021 (paragraphs 106 et seq.)
The Austrian TPG 2021 (at paragraphs 106 et seq.) provide guidance in respect of financial transactions based on Chapter X of the OECD TPG.
Full OECD Questionnaire
Legal ReferenceSection 6 paragraph 6 of the Austrian Income Tax Act (“ITA”) Section 8 paragraph 1 and 2 of the Austrian Corporate Income Tax Act (“CITA”) Sections 21, 22 and 23 et seq. of the Federal Fiscal Code (“FFC”)
The Austrian Income Tax Act (Section 6 paragraph 6 of the ITA) contains the arm’s length principle dealing with transfers of assets (tangible or intangible) or services into and out of the country. Thereupon it is provided that assets transferred to a foreign PE or business of the same taxpayer, as well as to other group companies, must be valued at the price that would be realized if the assets were sold to unrelated parties. Furthermore, Section 8 paragraph 2 of the CITA provides that hidden profit distributions do not reduce the taxable profit of the corporation and Section 8 paragraph 1 of the CITA correspondingly provides that hidden contributions by a shareholder do not increase the taxable income of the corporation. As a general rule, Sections 21 et seq. of the FFC provide for the principle of substance over form which entitles the tax administration to look through artificial arrangements of civil law and to apply taxation measures on the basis of the factual economically intended fact pattern rather than the civil law construction chosen.
Legal ReferenceSection 6 paragraph 6 of the Austrian Income Tax Act (“ITA”) Paragraph 19 of the Austrian TPG 2021
The OECD Transfer Pricing Guidelines (“OECD TPG”), as they may be revised from time to time, serve as the main basis for the interpretation of the arm’s length principle of Article 9 of the OECD Model Convention. They serve as a tool for interpretation of Austrian tax treaties (see Article 31 paragraph 3 sub-paragraph b of the Vienna Convention on the Law of Treaties). The role of the OECD Transfer Pricing Guidelines is explicitly mentioned and explained in the Austrian Transfer Pricing Guidelines 2021 (“Austrian TPG 2021”; the official regulation of the Austrian tax administration regarding the application of the ALP under Austrian tax treaties).
Legal ReferenceArticle 9 OECD Model Convention Section 6 paragraph 6 of the Austrian Income Tax Act (“ITA”)
In general, for the interpretation of “related parties” reference is made to Article 9 of the OECD Model Convention. Furthermore, Section 6 paragraph 6 of the ITA (see under question 1) contains the following criteria: - common ownership of the enterprises; - in case of partnerships, the taxpayer is a partner of both enterprises; - in case of companies, substantial shareholding (i.e. more than 25%); or - the same persons manage, have control or influence both enterprises.
Legal ReferenceArticle 9 OECD Model Convention Section 6 paragraph 6 of the Austrian Income Tax Act (“ITA”) Paragraphs 25 et seq. of the Austrian TPG 2021
The domestic TP legislation does not provide for TP methods to be used in respect of transactions between related parties. However, Austria follows the OECD TPG for the application of the arm’s length principle, which means that any of the above methods has to be used and other methods are allowed as well.
- CUP (provided)
- Resale Price (provided)
- Cost Plus (provided)
- TNMM (provided)
- Profit Split (provided)
- Other (provided)
Legal ReferenceParagraphs 50 et seq. of the Austrian TPG 2021
The selection of a transfer pricing method always aims at finding the most appropriate method for a particular case. With regard to the proper method of establishing transfer prices, Austria relies on the general recommendations of the OECD TPG (see paragraphs 50 et seq. of the Austrian TPG 2021). Where a traditional transaction based method (CUP, Resale Price and Cost Plus) and a transactional profit method can be applied in an equally reliable manner, the traditional transaction method is preferable to the transactional profit method.
- Hierarchy of methods (selected)
- Most appropriate method (selected)
- Other (if so, please explain) (not selected)
For controlled transactions involving commodities, the guidance contained in paragraphs 2.18-2.22 of the TPG is followed.
Legal ReferenceParagraphs 57 et seq. of the Austrian TPG 2021
The respective guidance under the Austrian TPG 2021 (at paragraph 57 et seq.) follows the guidance as set out under Chapter I, D.1 and Chapter III of the OECD TPG.
Legal ReferenceParagraphs 57 et seq. of the Austrian TPG 2021
According to paragraph 57 of the Austrian TPG 2021, the choice of comparables rather depends on the approach that provides for the most reliable data.
Legal ReferenceParagraph 76 et seq. of the Austrian TPG 2021
If the appropriate use of a transfer pricing method leads to an arm’s length range, any price within this range will be allowed. In line with international practice, statistical measures are accepted in Austria if the reliability of the comparability analysis is increased by statistical tools narrowing the range (e.g. by using interquartile ranges). If the price of a controlled transaction falls outside the arm’s length range, the adjustment by the tax administration to a point within the range can be based on measures of central tendency (e.g. the median).
Legal ReferenceParagraph 71 of the Austrian TPG 2021
If an (alleged) comparable does not meet all comparability factors, comparability adjustments should be considered if they increase the reliability of the results.
Legal ReferenceChapter 1.3.4. of the Austrian TPG 2021 (paragraphs 137 et seq.) HTVI Implementation Questionnaire
Yes. If so, does your domestic transfer pricing framework follow (or largely follow) the guidance in Chapter VI of the TPG? Yes.
Legal ReferenceSection 12 paragraph 1 (10) of the CITA Section 197 paragraph 2 of the Austrian Entrepreneurial Law Section 99a of the ITA
According to the Corporate Income Tax Act (CITA), royalty payments are non-deductible under certain circumstances (i.e. in intra-group situations, where there is no or low taxation at the level of the receiving company). According to Section 197 paragraph 2 of the Austrian Entrepreneurial Law, the costs for intangible assets, which are not acquired for a valuable consideration, must not be capitalised. Section 99a of the ITA contains the implementation of the European Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. Royalties which are in scope of this rule are exempt from withholding tax at source.
Legal ReferenceChapter 1.3.4.4. of the Austrian TPG 2021 (paragraphs 154 et seq.)
In general, Austria applies the OECD TPG in its latest version. Accordingly, the HTVI concept as set forth in Chapter VI has been incorporated into the Austrian TPG 2021 in chapter 1.3.4.4.
There are no specific conditions for the application (other than the conditions set forth in the OECD TPG).
No. Austria generally applies the OECD TPG in its latest version
The general statute of limitations applies to transactions falling within the scope of the HTVI approach. The absolute statute of limitations is 10 years from when the taxable event occurred.
There are no restrictions specific to HTVIs when requesting an APA.
Paragraph 6.188 of the OECD Transfer Pricing Guidelines applies, which states that the use of hindsight shall be avoided. No additional measures were introduced in Austria. The HTVI approach is also included in the training of tax auditors so that correct application of the approach is ensured.
As a general rule (not specific to HTVIs), it is not possible to make transfer pricing adjustments in open years for closed years.
If the corresponding adjustment results from an agreement reached under a mutual agreement procedure, the domestic statutes of limitation are overridden. Otherwise, the same principles apply as set forth under question #20.
In Austria, transfer pricing adjustments by the tax administration are generally based on a procedural rule which requires that new evidence has occurred in the course of the audit. Assuming that ex-post evidence for one single HTVI transaction only occurs once, only one transfer pricing adjustment would be possible.
Legal ReferenceChapter 1.3.2. of the Austrian TPG 2021 (paragraphs 86 et seq.)
The Austrian TPG provide that a direct-charge method facilitates the determination of whether the charge is consistent with the arm’s length principle, especially where specific services that form a main business activity are provided not only to associated enterprises but also to independent parties. However, in some cases an indirect-charge method may be necessary, e.g. where a separate recording and analysis of the relevant services for each beneficiary would involve a burden of work that would be disproportionately heavy in relation to the activities themselves. Each case is dependent upon its own facts and circumstances and the arrangements within the group.
Legal ReferenceParagraph 90 of the Austrian TPG 2021 Paragraphs 94 et seq. of the Austrian TPG 2021
As a general guidance, a net profit margin between 3-10% can serve as an orientation in respect of services of routine character (based on the report by the EU Joint Transfer Pricing Forum). In addition, Austria has adopted the low value-adding intra-group services approach in the Austrian Transfer Pricing Guidelines 2021 without any thresholds (OECD TPG para. 7.63).
Legal ReferenceChapter 1.3.3. of the Austrian TPG 2021 (paragraphs 106 et seq.)
The Austrian TPG 2021 (at paragraphs 106 et seq.) provide guidance in respect of financial transactions based on Chapter X of the OECD TPG.
Legal ReferenceSection 12 CITA and Section 12a CITA
According to the Corporate Income Tax Code, the following limitations on the deductibility of interest exist: • Intra-group interest payments to low tax jurisdictions are non-deductible. • If a loan (intra-group or from a third party) is used to acquire shares within the group or to finance a capital repayment, the interest payments are non-deductible. • In line with the EU Anti-Tax Avoidance Directive (ATAD), Austria has implemented an additional interest limitation rule which will cap the deduction of net interest expenses at 30% of the tax-relevant EBITDA. Besides these rules, no specific thin capitalisation rules exist. The qualification of a transaction as debt or equity is determined based on the arm’s length principle.
Legal ReferenceChapter 1.3.5. of the Austrian TPG 2021 (paragraphs 159 et seq.)
The Austrian TPG 2021 provide guidance in respect of CCAs based on Chapter VIII of the OECD TPG.
Legal ReferenceSection 3 of Austrian Transfer Pricing Documentation Act (“TPDA”) Chapter 3.1. of the Austrian TPG 2021 (Paragraph 402 et seq)
If the thresholds of the Austrian TPDA are not fulfilled (see the response to next question), the general documentation rules under the FFC apply. This means that the taxpayer does not need to follow the three-tiered approach to TP documentation as set forth in Chapter V of the OECD TPG (but can do so voluntarily). In any case, depending on the volume and complexity of the cross-border intra-group transactions, the TP documentation needs to include a minimum of information on the related parties/the MNE group, the relevant transactions, the value chain within the group, the FAR analysis, the choice of the TP method, the comparability analysis and (written) contracts.
- Master file consistent with Annex I to Chapter V of the TPG (selected)
- Local file consistent with Annex II to Chapter V of the TPG (selected)
- Country-by-country report consistent with Annex III to Chapter V of the TPG (selected)
- Specific transfer pricing returns (separate or annexed to the tax return) (not selected)
- Other (specify) (selected)
Legal ReferenceSections 3, 4, 8 and 11 of the TPDA Paragraphs 476 et seq. of the Austrian TPG 2021 Paragraphs 402 et seq. of the Austrian TPG 2021
Master File/Local File: - Threshold: if the revenues of a Constituent Entity of an MNE Group exceeded the amount of EUR 50 million during the two preceding fiscal years. Moreover, any Constituent Entity of an MNE Group resident in Austria shall be required to submit a Master File upon request of the Competent Tax Office if, under the rules of any other country or jurisdiction, preparation of a Master File by any Constituent Entity resident there is required. - Timing: submission to the Competent Tax Office upon its request within 30 days from the date of filing of the corporate tax return / the tax return, where income is assessed. - Language: documentation must be submitted in an official language permitted in tax proceedings or in English. Country-by-country Reporting: - Requirements are fully in line with the Action 13 minimum standard and the respective EU Directive. General documentation rules: - If the TPDA does not apply and TP documentation is prepared based on the general documentation rules, no TP specific filing obligations exist. This means that the TP documentation has to be prepared together with the tax return and has to be available when the tax return is filed at the latest (paragraph 407 of the Austrian TPG 2021). The TP documentation generally has to be prepared in German. However, if it was written in English, a translation into German should only be required as appropriate (paragraph 414 of the Austrian TPG 2021).
Legal ReferenceSection 124 of the Austrian Federal Fiscal Code (“FFC”) Section 49b of the Austrian Financial Criminal Code (“FinCC”) Section 51 of the Austrian Financial Criminal Code (“FinCC”)
Master File/Local File/general documentation rules: - The Master File and Local File (or other TP documentation) are part of a taxpayer’s records that generally need to be kept for tax purposes (Section 124 of the FFC). The violation of this requirement to keep records can be prosecuted under Section 51 of the FinCC with a penalty of up to EUR 5 000. Country-by-country Reporting: Section 49b of the FinCC provides for the following penalties in case of violation of the obligation to file the CbC Report (i.e.: late/no or incorrect filing): deliberate violation → fine up to EUR 50 000 grossly negligent violation → fine up to EUR 25 000
Legal ReferenceSections 3 paragraph 1 of the TPDA
Master File/Local Filing: - The only exemption from transfer pricing documentation is the one for Constituent Entities of an MNE Group that do not reach the respective threshold (see the response to question #30). Country-by-country Reporting: Requirements are fully in line with the Action 13 minimum standard and the respective EU Directive
Legal ReferenceSection 118 of the Austrian FFC Sections 153a et seq. of the Austrian FFC Austrian double tax conventions EU Arbitration Convention Austrian EU Tax Dispute Resolution Act Austria’s MAP Profile Austria’s MAP Guidance (2019)
Austria has issued a guidance on dispute resolution instruments including for the purpose of transfer pricing. In this MAP Guidance further details can be found, in particular with regard to APA and MAP requirements.
- Rulings (selected)
- Enhanced engagement or cooperative compliance programmes (selected)
- Advance Pricing Agreements (APA) (selected)
- International Compliance Assurance Programme (ICAP) (selected)
- Mutual Agreement Procedures (selected)
- Other (please specify) (not selected)
Austria has not implemented the Streamlined Approach for Baseline Marketing and Distribution Activities (Amount B) into its domestic law or its administrative guidance (Austrian TPG). Therefore, Amount B rules will not apply to baseline marketing and distribution activities in Austria. However, Austria is committed to accepting the outcome of applying Amount B to baseline marketing and distribution activities in covered jurisdictions with which Austria has a Double Tax Agreement. The list of covered jurisdictions is published and maintained by the OECD.
- N/A (selected)
- N/A (selected)
See explanation under #34.
See explanation under #34.
Legal ReferenceParagraph 502 et seq of the Austrian TPG
A foreign primary adjustment that has been reviewed by the competent tax authority and assessed as being in line with the ALP can be used ex officio as the basis for unilaterally granting a corresponding adjustment in Austria (pursuant to Section 6 para. 6 EStG 1988 in conjunction with Art. 9 DTA). A mutual agreement procedure is not necessarily required for this. The taxpayer seeking such a corresponding adjustment must submit a request to the competent tax authority which must include the following elements: details of the taxpayer, the relevant evidence of the arm’s length nature of the foreign adjustments, a precise description of the facts, the taxable period concerned, the relevant tax base and information on any relevant legal remedies. The tax office must also obtain information from the taxpayer to ensure that there is no double non-taxation. An automatic corresponding adjustment to foreign primary adjustments is not permitted.
Legal ReferenceParagraph 73 of the Austrian TPG 2021
In general, it is considered that due to the price setting approach (“ex ante”) year-end adjustments would not be in line with the ALP. However, year-end adjustments are accepted, if such practice would also have been agreed between two independent parties. This would particularly be the case if the pricing factors are agreed in advance, there are uncertainties in the price setting and the taxpayer monitors during the fiscal year if the prices are at arm’s length.
Legal ReferenceParagraphs 507 et seq. of the Austrian TPG 2021
In Austria, secondary adjustments usually take the form of a constructive loan or receivable. However, there are also situations where secondary adjustments take the form of a constructive dividend (or contribution) (e.g. if the parties to the transaction do not accept a loan or receivable). Outbound constructive dividends are generally subject to withholding tax (tax treaty exemption or reduction may be available).
Austria follows Art 7 as it read before 2010 in all of its tax treaties. Austria has reserved its right to use the previous version of Article 7, i.e. the version that was included in the OECD MTC immediately before its 2010 update (see para. 96 of the Commentary on Article 7 OECD MTC).
- Article 7 as it read before 2010. (selected)
- Article 7 as it reads after 2010. (not selected)
- Other (please provide additional details) (not selected)
Legal ReferenceParagraphs 279 et seq. of the Austrian TPG 2021
Austria principally follows the AOA. However, only to the extent that it is compatible with the wording of Article 7 OECD MTC prior to the changes in 2010 (“AOA light”). For the purpose of determining the profits of a permanent establishment (“PE”) this means that a two-step analysis has to be carried out: 1) analysis of the (significant people) functions, assets and risks of a PE; 2) determination of the PE’s profit by pricing dealings between the PE and the rest of the enterprise on an arm’s length basis using the OECD TPG by analogy. However, Austria recognises dealings only to the extent that it is in line with the OECD MTC (and its Commentaries) in its 2008 version. Accordingly, internal interest, royalty and rental payments are generally not recognized. Furthermore, Austria permits the use of the indirect method for the attribution of profits in line with Article 7(4) as it read before 2010.
Legal ReferenceParagraphs 279 et seq. of the Austrian TPG 2021
Yes, they follow the AOA as described in the 2008 Report on the Attribution of Profits to Permanent Establishments
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