Austria

Karin Andorfer () and Andreas Gregshammer-Salomon ()
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Karin Andorfer: Deloitte
Andreas Gregshammer-Salomon: Deloitte

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 369-390 from Springer

Abstract: Abstract In Austria, the arm’s length principle is implemented in several provisions of the (corporate) income tax law. Whereas Section 6 item 6 Austrian Income Tax Act (ITA) generally implements the arm’s length principle for cross-border transactions between related parties, Section 8 para 1 and para 2 Austrian Corporate Income Tax Act (CITA) concerning hidden capital contribution and hidden profit distribution specify that transactions between corporations and their shareholders have to be at arm’s length terms to be recognized for tax purposes. Whereas in cross-border transactions, the tax administration generally refers to Section 6 item 6 ITA when assessing transfer prices as primary adjustment, Section 8 paras 1 and 2 might give rise to secondary adjustment.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_23

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DOI: 10.1007/978-3-319-73332-6_23

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