On 14 November 2013, the State Secretary for Finance issued Decree No. IFZ 2013/184M (the Decree) on the application of the arm's length principle and the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The new Decree was published in the Official Gazette, No. 32854 on 26 November 2013. This Decree replaces Decrees Nos. IFZ 2001/295M (of 30 March 2001) and IFZ 2004/680M (of 21 August 2004) and is effective on the day after publication in the Official Gazette. The most important changes contained in the Decree are as follows: - a more extensive description of the application...