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
Resource Information
The item Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Discretionary-assessments-in-transfer-pricing/xC_T_0SqGb0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Discretionary-assessments-in-transfer-pricing/xC_T_0SqGb0/">Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Discretionary-assessments-in-transfer-pricing/xC_T_0SqGb0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Discretionary-assessments-in-transfer-pricing/xC_T_0SqGb0/">Discretionary assessments in transfer pricing audit situations : case study on the Danish tax authorities using procedural arguments relating to documentation requirements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
