On March 13, 2025 the Federal Ministry of Finance in Austria published online the transfer pricing guidelines, updated as of March 11. The Guidelines offer detailed information and interpretation with regard to the application of the arm’s length principle in intercompany transactions. The updated regulations align with the OECD Transfer Pricing Guidelines, and also include important revisions from the OECD/G20 Base Erosion and Profit Shifting (BEPS) project.
To learn more on the guidelines, click here.