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Zur Bedeutung der neuen OECD-Verrechnungspreisgrundsätze für die österreichische Besteuerungspraxis
THE IMPORTANCE OF THE NEW OECD TRANSFER PRICING GUIDELINES FOR THE AUSTRIAN TAXATION PRACTICE
The OECD Transfer Pricing Guidelines are not legally binding in Austria like international tax law ratified by the Austrian Parliament. However, bearing in mind that the observation of such Guidelines has been recommended - with the vote of the Austrian Minister of Finance - by the OECD Ministerial Council such Guidelines will have an impact on the interpretation of those provisions of Austrian double taxation conventions which incorporate Article 9 of the OECD Model Tax Convention. But even with regard to domestic law which serves as the national legal framework for the application of the arm's length principle as embodied in Article 9 of the double taxation conventions the OECD Guidelines will exert legal effects. Because where such domestic law allows for diverging interpretations Austria will be obliged to choose that interpretation which conforms best with the OECD Guidelines.
1. Stand der Rechtsentwicklung
1.1 Der OECD-Fremdverhaltensgrundsatz
Nach Expertenschätzungen werden heute bereits über 50% des gesamten Welthandels innerhalb multinationaler Konzerne abgewickelt. Solche Dimensionen lassen die Bedeutung erahnen, die die Finanzverwaltungen aller Staaten einer fairen und sach...