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2021 | OriginalPaper | Chapter

Austria

Authors : Karin Andorfer, Andreas Gregshammer-Salomon

Published in: Intangibles in the World of Transfer Pricing

Publisher: Springer International Publishing

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Abstract

In Austria, the arm’s length principle is implemented in several provisions of the (corporate) income tax law. Whereas Section 6 item 6 Austrian Income Tax Act (ITA) generally implements the arm’s length principle for cross-border transactions between related parties, Section 8 para 1 and para 2 Austrian Corporate Income Tax Act (CITA) concerning hidden capital contribution and hidden profit distribution specify that transactions between corporations and their shareholders have to be at arm’s length terms to be recognized for tax purposes. Whereas in cross-border transactions, the tax administration generally refers to Section 6 item 6 ITA when assessing transfer prices as primary adjustment, Section 8 paras 1 and 2 might give rise to secondary adjustment.

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Footnotes
1
VwGH (1995), 91/14/0217; VwGH 27.4.2011, 2008/08/0067.
 
2
Laudacher M (2016), Section 6 m.no 147.
 
3
Bernegger et al. (2017).
 
4
Stürzlinger (2011, p. 3).
 
5
Bernegger et al. (2017).
 
6
Bendlinger (2013, pp. 163).
 
7
Aigner (2012).
 
8
Verrechnungspreisrichtlinien 2010, BMF-010221/2522-IV/4/2010 (VPR 2010).
 
9
Einkommensteuerrichtlinien 2000, 06 0104/9-IV/6/00 (ESTR 2000).
 
10
Körperschaftsteuerrichtlinien 2013, BMF-010216/0009-VI/6/2013 (KSTR 2013).
 
11
Macho and Steiner (2017).
 
12
See also OECD TPG 2017, para. 6.142.
 
13
OECD TPG 2017, para. 6.143.
 
14
VwGH (2003, January 28), 99/14/0100.
 
15
Austrian TPG, m.no. 102.
 
16
Austrian TPG, m.no. 102ff.
 
17
Austrian TPG, m.no. 108.
 
18
Macho et al. (2014).
 
19
OECD TPG, para. 2.10 and 6.144.
 
20
Austrian TPG, m.no. 107.
 
21
VwGH (1999, January 24), 94/13/0233.
 
22
Reference is made to OECD TPG 2017, Chapter 1 para 1.60f in this regard.
 
23
Macho et al. (2014); Staudacher and Steiner (2010, pp. 317).
 
24
OECD TPG 2017, para. 8.13.
 
25
Austrian TPG, m.no. 116.
 
26
Lehner (2014, p. 383).
 
27
OECD TPG 2017, para. 8.23f.
 
28
Austrian TPG, m.no. 119.
 
29
Austrian TPG, m.no. 112 and 113.
 
30
Austrian TPG, m.no. 121 and 122.
 
31
OECD TPG 2017, para. 8.23.
 
32
VwGH (2003, January 28), 99/14/0100.
 
33
Hernler and Reinold (2014, para. U 27).
 
34
Kern (2012, para. K 192).
 
35
Kern (2012, para. K 191).
 
36
Kern M (2012, para. K 197).
 
37
The Austrian tax administration applies this concept also to synergies derived from cash pooling transactions, reference is made to Austrian TPG, m.no. 101.
 
38
Austrian TPG, m.no. 137.
 
39
Trenkwalder V (2012, pp. 468–469).
 
40
Amortization over 15 years based on Section 8 para 3 ITA.
 
41
UFS (2008, October 3), RV/3212-W/07; VwGH (2017, November 21), 2004/13/0144.
 
42
Austrian TPG, m.no. 143.
 
43
Macho et al. (2014, pp. 218); Hack (2009, pp. 305).
 
44
Hack (2009, pp. 305); Ministry of Finance (2007, October 6), EAS 2893.
 
45
EStR 2000, m.no. 629; Lenneis (2016), Section 4 m.no 96f.
 
46
Stürzlinger (2011, p. 3).
 
47
The authoritative principle stipulates that commercial law provisions should also apply for tax purposes, unless they contradict mandatory tax provisions.
 
48
Section 203 para 5 Austrian Commercial Code (CC).
 
49
Section 8 para 3 Austrian Income Tax Act (ITA).
 
50
EStR 2000, m.no. 3195.
 
51
EStR 2000, m.no. 500a, 516a.
 
52
EStR 2000, m.no. 3189.
 
53
EStR 2000, m.no. 489.
 
54
Kanduth-Kristen (2016), Section 7 m.no 13.
 
55
Until December 31, 2015: 10%; for periods starting on or after January 1, 2018, the R&D tax credit amounts to 14%.
 
56
OECD (2015).
 
57
§ 33 TP 21 Austrian Fees and Duties Act [GebG], Fees and Duties Act Guidelines issued by the MoF [Gebühren-Richtlinie, GebRL], m.no. 1017.
 
Literature
Aigner, D. (2012). Chapter I/4.1.2.4. Verdeckte Einlagen. In A. Damböck, H. Galla, & C. Nowotny (Eds.), Verrechnungspreisrichtlinien Praxiskommentar (pp. 383–385). Vienna: Linde.
Bendlinger, S. (2013). Steueroasen und Offshore-Strukturen. Vienna: Linde.
Hack, D. (2009). Die Zuordnung von standortbedingten Kosteneinsparungen (Location Savings) beim Lohnfertigermodell – eine Analyse aus Verrechnungspreissicht. ÖStZ, 2009(12), 305–310.
Hernler, J., & Reinold, H. (2014). Österreich. In A. Vögele (Ed.), Geistiges Eigentum (pp. 1039–1248). München: C.H. Beck.
Kanduth-Kristen, S. (2016). Section 7. In S. Kanduth-Kristen, M. Laudacher, & C. Lenneis (Eds.), Jakom Einkommensteuergesetz Kommentar (9th ed.). Vienna: Linde.
Kern, M. (2012). Chapter I/1.3.2.3. Abgrenzungsfragen. In A. Damböck, H. Galla, & C. Nowotny (Eds.), Verrechnungspreisrichtlinien – Praxiskommentar (pp. 123–130). Wien: Linde.
Laudacher, M. (2016). Section 6. In S. Kanduth-Kristen, M. Laudacher, & C. Lenneis (Eds.), Jakom Einkommensteuergesetz Kommentar (9th ed.). Vienna: Linde.
Lehner, M. (2014). Kostenverteilungsverträge. Vienna: Linde.
Lenneis, C. (2016). Section 4. In S. Kanduth-Kristen, M. Laudacher, & C. Lenneis (Eds.), Jakom Einkommensteuergesetz Kommentar (9th ed.). Vienna: Linde.
Macho, R., & Steiner, G. (2017). Chapter 3: Dokumentationspflichten außerhalb des Anwendungsbereiches des VPDG. In A. Damböck, R. Macho, N. Schrottmeyer, & G. Steiner (Eds.), SWK-Spezial Verrechnungspreisdokumentationspflichten (pp. 36–50). Vienna: Linde.
Macho, R., Steiner, G., & Spensberger, E. (2014). Case studies – Verrechnungspreise kompakt (2nd ed.). Vienna: Linde.
Organisation for Economic Co-Operation and Development. (2010). OECD transfer pricing guidelines for multinational enterprises and tax administrations (“OECD guidelines”). Paris: OECD Publishing.
Staudacher, S., & Steiner, G. (2010). Fallbeispiel zur Verrechnungspreisgestaltung – Forschung. SWI, 2010(07), 317–322.
Stürzlinger, B. (2011). Business restructuring – Ertragsbesteuerung grenzüberschreitender Strukturänderungen zwischen verbundenen Unternehmen. Vienna: LexisNexis.
Trenkwalder, V. (2012). Immaterielle Wirtschaftsgüter. In S. Bernegger, W. Rosar, & F. Rosenberger (Eds.), Handbuch Verrechnungspreise (2nd ed., pp. 459–474). Wien: Linde.
Metadata
Title
Austria
Authors
Karin Andorfer
Andreas Gregshammer-Salomon
Copyright Year
2021
Publisher
Springer International Publishing
Book
Intangibles in the World of Transfer Pricing

Print ISBN: 978-3-319-73331-9

Electronic ISBN: 978-3-319-73332-6

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-319-73332-6_23

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