Zur Bedeutung der neuen OECD-Verrechnungspreisgrundsätze für die österreichische Besteuerungspraxis

The OECD Transfer Pricing Guidelines are not legally binding in Austria like international tax law ratified by the Austrian Parliament. However, bearing in mind that the observation of such Guidelines has been recommended - with the vote of the Austrian Minister of Finance - by the OECD Ministerial Council such Guidelines will have an impact on the interpretation of those provisions of Austrian double taxation conventions which incorporate Article 9 of the OECD Model Tax Convention. But...