AUSTRIA CONTENTS
8. Penalties and Documentation p.37 8.1 Transfer Pricing Penalties and Defences p.37 8.2 Transfer Pricing Documentation p.37 9. Alignment With OECD Transfer Pricing Guidelines p.38 9.1 Alignment and Differences p.38 9.2 Arm’s Length Principle p.38 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.38 9.4 Impact of BEPS 2.0 p.38 9.5 Entities Bearing the Risk of Another Entity’s Operations p.38 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.39 10.1 Impact of UN Practical Manual on Transfer Pricing p.39 11. Safe Harbours or Other Unique Rules p.39 11.1 Transfer Pricing Safe Harbours p.39 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.39 11.3 Unique Transfer Pricing Rules or Practices p.39 11.4 Financial Transactions p.39 12. Co-Ordination With Customs Valuation p.39 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.39 13. Controversy Process p.39 13.1 Options and Requirements in Transfer Pricing Controversies p.39 14. Judicial Precedent p.40 14.1 Judicial Precedent on Transfer Pricing p.40 14.2 Significant Court Rulings p.40 15. Foreign Payment Restrictions p.42 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.42 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.42 15.3 Effects of Other Countries’ Legal Restrictions p.42 16. Transparency and Confidentiality p.42 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.42 16.2 Use of “Secret Comparables” p.42
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