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Ten years after first publication of the Austrian Transfer Pricing Guidelines, the Austrian Federal Ministry of Finance issued its long-awaited update of the Austrian Transfer Pricing Guidelines for consultation (draft TPG 2020). An extensive revision of the 2010 guidelines (TPG 2010), the draft TPG 2020 aims to reflect in the latest jurisprudence and administration practice in Austria, including recent developments related to the Base Erosion and Profit Shifting (BEPS) project from the Organisation for Economic Co-operation and Development (OECD) OECD/G20 Inclusive Framework. Extensive comments were provided by businesses and practitioners to the 250-page document in early January. The final guidelines may be published before the end of the first quarter 2021 and will be effective upon publication.

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