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Austria

Transfer Pricing Country Profile

Key Facts

Arm's Length Principle

OECD TPG Reference

Follows TPG Comparability

Domestic Comparables Preference

Secret Comparables Allowed

IQR / Ranges

Master File Required

Local File Required

CbCR Required

TP-Specific Penalties

TP Methods

CUPResale PriceCost PlusTNMMProfit SplitOther

Selection: Hierarchy of methods

APA Program

MAP Available

Simplifications

Safe Harbours

Amount B / SSA

Special Topics

Intangibles Guidance

HTVI Rules

Services Guidance—

Financial Transactions—

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