The Resource Verrechnungspreisdokumentationsgesetz : Hinweise zu Master File und Local File = Austrian Transfer Pricing Documentation Act : information on master file and local file documentation

Verrechnungspreisdokumentationsgesetz : Hinweise zu Master File und Local File = Austrian Transfer Pricing Documentation Act : information on master file and local file documentation

Label
Verrechnungspreisdokumentationsgesetz : Hinweise zu Master File und Local File = Austrian Transfer Pricing Documentation Act : information on master file and local file documentation
Title
Verrechnungspreisdokumentationsgesetz : Hinweise zu Master File und Local File = Austrian Transfer Pricing Documentation Act : information on master file and local file documentation
Creator
Subject
Language
eng
Summary
Action 13 of the base erosion and profit shifting (BEPS) project implemented by the OECD and G20 has triggered an era of reform in the field of transfer pricing legislation. The legal landscape is globally undergoing significant changes regarding transfer pricing documentation requirements. In this article, the authors critically analyse the recently published draft of the Austrian Transfer Pricing Documentation Act (Verrechnungspreisdokumentationsgesetz) in light of global developments regarding transfer pricing documentation as promoted by the OECD. The focus lies on master file and local file documentation
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016), no. 7 ; p. 338-345
http://library.link/vocab/creatorName
  • Fuchs, C
  • Steiner, G
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • master file
  • local file
  • BEPS Action Plan
Label
Verrechnungspreisdokumentationsgesetz : Hinweise zu Master File und Local File = Austrian Transfer Pricing Documentation Act : information on master file and local file documentation
Instantiates
Publication
Label
Verrechnungspreisdokumentationsgesetz : Hinweise zu Master File und Local File = Austrian Transfer Pricing Documentation Act : information on master file and local file documentation
Publication

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