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Home Experts Martin Hummer

Martin Hummer

Senior Manager Tax / Certified Tax Advisor


Martin is senior manager tax at ICON Wirtschaftstreuhand GmbH in Linz/Austria. He has more than 20 years of practical experience in transfer pricing. Martin has significant experience in advising multinational companies in the design and documentation of transfer pricing structures (Master File, Local File, Benchmarking Analyses). He has assisted clients in Mutual Agreement Prodedures and Advance Pricing Arrangements to avoid double taxation.

Service(s)
Transfer Pricing & Valuation Services
Areas of Expertise
Detailed functional and risk analysis of individual business areas
Benchmarking by means of database analysis
Country-specific transfer pricing documentation
Software for the digital creation of transfer pricing documentation and for CbCR-2 XML conversion
Obtaining uni- and bilateral Advance Rulings
Support in transfer pricing audits and mutual agreement procedures
CbCR notification via Finanz Online
Education
Expert speaker at Tax Academies
Transfer Pricing Expert of the Year in Austria (Global Advisory Experts) (2020)
Masters Degree in Law at the Johannes Kepler Universität Linz
Accountant, WIFI Linz (2000)
Steuerberater/tax consultant (2003)
Certified Transfer Pricing Manager (2012)
Languages
German, English
Professional Experience
Since 1999 ICON Wirtschaftstreuhand GmbH
ICON Wirtschaftstreuhand GmbH
Martin Hummer
Senior Manager Tax / Certified Tax Advisor
Head of Transfer Pricing
Austria | ICON Wirtschaftstreuhand GmbH
Stahlstraße 14
4020 Linz
+43 0 732 69412 9894
Authoring and contributions by Martin Hummer

Based on the recent decision of the Austrian Financial Court, liability commissions must be charged from the start of the loan agreement, reductions in the Transfer Pricing with respect to deliveries of goods must be credibly demonstrated and the arm's length interest must be charged for supplier credits.

Decision of the Austrian Financial Court regarding Transfer Pricing
Read more

The new info from May 5, 2022 presents the current legal opinion of the Austrian tax author­ities with regard to bilateral MAP and AP.

New Info from the Austrian Ministry of Finance – Mutual Agreement Procedure and Arbitration Procedure
Read more

Section 4 of the Austrian TP Documentation Law (VPDG) contains a notification obligation in connection with CbCR.

Austria: No annual CbCR notification required since 1 January 2022
Read more

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