The legal requirements and the burden of proof regulations require the creation of audit-proof documentation.
"The contractor knows the facts. ICON knows the documentation regulations. Be on the safe side, (re) count on ICON!
The experts of our service line “Transfer Pricing” ensure that your transfer pricing is structured according to the arm’s length principle and document it in an audit-proof manner. Due to an increased focus on accurate transfer prices within company audits, it is essential that any advice and assistance is both competent and holistic. This not only minimises the risk of penalties but also provides considerable potential for strategic tax planning.
The legal requirements and the burden of proof regulations require the creation of audit-proof documentation.
The experts of our service line “Transfer Pricing” ensure that your transfer pricing is structured according to the arm’s length principle and document it in an audit-proof manner. Due to an increased focus on accurate transfer prices within company audits, it is essential that any advice and assistance is both competent and holistic. This not only minimises the risk of penalties but also provides considerable potential for strategic tax planning.
The legal requirements and the burden of proof regulations require the creation of audit-proof documentation.
The experts of our service line “Transfer Pricing” ensure that your transfer pricing is structured according to the arm’s length principle and document it in an audit-proof manner. Due to an increased focus on accurate transfer prices within company audits, it is essential that any advice and assistance is both competent and holistic. This not only minimises the risk of penalties but also provides considerable potential for strategic tax planning.
- Advice on all transfer pricing matters
- General risk analysis ("transfer pricing check")
- Detailed functional and risk analysis of individual business areas
- Benchmarking via database analysis
- Country specific transfer pricing documentation
- Obtaining of advance rulings according to Section 118 Austrian Federal Fiscal Code [BAO]
- Support with transfer pricing audits
- Implementation of mutual agreement procedures and adjustments
- Country by country (CbC) reporting (conversion)
- Notification according to Austrian Act on Transfer Pricing Documentation [VPDG]
Mag. Hummer Martin
Specialisation
- Transfer Pricing
- Project Taxation Austria
- Project Taxation Abroad (CEE-countries …)
- Taxation of Permanent Establishments
- Withholding Taxes
- Foreign Assignments
Functions
- Lecturer
- Author
Qualifications | Awards
- Certified Transfer Pricing Manager
- Transfer Pricing Expert of the Year 2023 in Austria - Global Advisory Experts
- International Tax Expert of the Year 2023 in Austria - Global Advisory Experts
- Transfer Pricing Expert of the Year 2020 in Austria - Global Advisory Experts
- Financial Statement Accountant, WIFI Linz
