The Resource Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen
Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen
Resource Information
The item Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen 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 Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen 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
- The Danish Parliament passed an amendment to the law on 3.12.2020, which requires taxpayers to submit their transfer pricing documentation to the Danish Tax Authority (Skattestyrelsen in Danish) no later than 60 days after the deadline for filing the tax return. Both the local file and the master file are to be submitted in this regard. The amendment also clarifies the possibilities for the Danish authorities to independently make estimates, which become significant if the transfer pricing documentation has not been submitted on time or is deemed to be unusable. This article first explains the background that led to the legislative changes, then discusses the contents of the new requirements and highlights the consequences for transfer pricing documentation
- Language
- eng
- Label
- Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen
- Title
- Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen
- Language
- eng
- Summary
- The Danish Parliament passed an amendment to the law on 3.12.2020, which requires taxpayers to submit their transfer pricing documentation to the Danish Tax Authority (Skattestyrelsen in Danish) no later than 60 days after the deadline for filing the tax return. Both the local file and the master file are to be submitted in this regard. The amendment also clarifies the possibilities for the Danish authorities to independently make estimates, which become significant if the transfer pricing documentation has not been submitted on time or is deemed to be unusable. This article first explains the background that led to the legislative changes, then discusses the contents of the new requirements and highlights the consequences for transfer pricing documentation
- Citation source
- In: IWB. - Herne. - (2021), no. 9 ; p. 380-384
- http://library.link/vocab/creatorName
-
- Heidecke, B
- Christen, A-K
- Martynkiewitz, N
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- transfer pricing
- documentation requirements
- local file
- master file
- case law
- Label
- Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen
- Label
- Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen
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<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/%C3%84nderungen-bei-den-d%C3%A4nischen/5PvcoSGPU5c/" 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/%C3%84nderungen-bei-den-d%C3%A4nischen/5PvcoSGPU5c/">Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
