Austria's Ministry of Finance has published the Transfer Pricing Guidelines 2021 - Maintenance Decree 2025. The maintenance decree provides various updates, including in relation to the 2022 edition of the OECD Transfer Pricing Guidelines. The main updates include the following:
- All references to the OECD Transfer Pricing Guidelines are adapted to the 2022 version of the OECD Transfer Pricing Guidelines;
- Clarifications regarding the cost basis for applying a cost-based method for transitory…