Austria: Publishes standardized transfer pricing documentation

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The regulation on the implementation of standardised transfer pricing documentation was gazetted on 21 December 2016. The documentation requirements are in accordance with the recommendations of the Final Report on Action 13 of the OECD BEPS project.

According to the regulation the information to be included in an OECD-style master file and local file for transfer pricing and branch allocation documentation purposes.

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