AUSTRIA Law and Practice Contributed by: Raphael Holzinger, Julia Hochreiter, Matthias Jancura and Claudia Synek, Grant Thornton Austria
15.2 Restrictions on Outbound Payments Relating to Controlled Transactions
value added through the service provided. • BFG 27 March 2020, RV/7105894/2018; 2 August 2018, RV/7102556/2017 – this con - cerns transfer pricing adjustments from an Austrian procedural perspective. • UFS Graz 7 March 2012, RV/0171-G/08 – this concerns distribution business units and the estimation of expenses (purchase of goods) within the meaning of Section 184 of the FFC. • BFG 2 January 2020, RV/7102670/2012 – this concerns a limited risk distributor and the arm’s length operating margin of such busi - ness units. • BFG 4 November 2019, RV/5100539/2013 – regarding a profit split between the parent company and its subsidiary, the allocation of income does not necessarily have to coincide with the beneficial ownership of the items used to generate income. Rather, it depends on who has actually provided services and thus participated in economic life. 15. Foreign Payment Restrictions 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions In general, Austria does not impose restrictions on outbound payments relating to uncontrolled transactions. However, care must be taken regarding potential embargo jurisdictions.
In general, Austria does not impose restrictions on outbound payments relating to controlled transactions. However, care must be taken regarding potential embargo jurisdictions. 15.3 Effects of Other Countries’ Legal Restrictions The Austrian legislative framework does not encompass regulations regarding the effects of other countries’ restrictions (ie, when it will restrict them) when it comes to transfer pricing. 16. Transparency and Confidentiality 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes Austria does not disclose information regarding unilateral Advance Rulings, bilateral or multilat - eral APAs, or the outcomes of transfer pricing audits. However, the answers of the ATA on EAS requests are published on a website of the ATA. 16.2 Use of “Secret Comparables” The use of “secret comparables” or “hidden comparables” is prohibited for the ATA.
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