Austria

Ramón López de Haro and Alejandro Paredes evaluate how promoting the negotiation of advance pricing agreements (APAs) may raise the confidence of potential investors in the region.

Kerwin Chung and Iva Georgijew assess the impact of the coronavirus pandemic on global transfer pricing and consider how the concept of the arm’s-length principle will subsequently evolve.

Eric Lesprit, Mariusz Każuch and Howard Osawa look at three national case studies and consider whether the increased use of international data improves cooperation among tax administrations.