The Resource Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements

Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements

Label
Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements
Title
Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements
Creator
Subject
Language
eng
Summary
On 31 January 2019, the Supreme Court of Denmark (Højesteret) gave its decision in the case of Skatteministeriet v. Microsoft Danmark ApS (Case 75/2018). This case concerned two questions: firstly, whether the transfer pricing documentations submitted by Microsoft Danmark ApS (hereinafter: Microsoft Denmark) for the fiscal years 2004 to 2007 were compliant with the Danish transfer pricing documentation requirements; secondly, whether the marketing activities performed by Microsoft Denmark on behalf of Microsoft Ireland Operations Limited during the income years 2004 to 2007 provided a compensable benefit to another non-Danish Microsoft group company. The case, and subsequently this article, highlights the important connection between procedural and substantive transfer pricing rules, whereby non-compliance with the Danish transfer pricing documentation rules could result in the Danish tax authorities making a discretionary assessment on the taxable income, the result being a shift in the burden of proof from the Danish tax authorities to the taxpayer
Citation source
In: TPI - Transfer Pricing International. - Wien. - Vol. 3 (2019), no. 4 ; p. 221-224
http://library.link/vocab/creatorName
Williams, L. (Lawrence)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • intercompany services
  • audit
  • case law
  • burden of proof
Label
Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements
Instantiates
Publication
Label
Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements
Publication

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