On 28 October 2010, the Austrian Ministry of Finance published the Transfer Pricing Guidelines 2010; the first domestic transfer pricing guidelines ever published by the Ministry of Finance. The Guidelines deal with selected transfer pricing issues such as the methodology to be used, group internal financing, business restructuring and documentation requirements, but also with issues that are usually not directly linked to transfer pricing such as permanent establishments, the Authorized OECD Approach and abuse of law by interposing companies. A German version of the Guidelines can be obtained at https://findok.bmf.gv.at/findok/.