Transfer pricing: tax risks for expanding start-ups

In the course of the expansion of Austrian start-ups the domestic market is limited. Therefore start-ups are also seeking for interesting foreign markets. On one hand this is possible by providing the goods or services by the domestic company itself, on the other hand it might be attractive to set up a foreign subsidiary in order to serve the foreign market. With regards to any cross-border intercompany transactions an arm’s length compensation needs to be safeguarded to avoid any tax risks.

von Christoph Puchner und Katharina Geweßler

• zum Beitrag auf aaia.at