The Resource Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco"
Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco"
Resource Information
The item Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco" 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 Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco" 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
- In a recently decided lawsuit, a loss-making Danish group company successfully filed a complaint against the Danish tax authorities' refusal to allow royalty deductions and the alleged inapplicability of its transfer pricing documentation. A Danish subsidiary had paid a licence for the use of a trademark and access to its global customer base to an affiliated Swiss company. The case is one of a series of controversial transfer pricing cases in which the Danish Supreme Court overturned the judgment of the lower courts and the discretionary decisions of the Danish tax authorities. This article summarises the judgment and derives practical implications for German taxpayers
- Language
- eng
- Label
- Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco"
- Title
- Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco"
- Language
- eng
- Summary
- In a recently decided lawsuit, a loss-making Danish group company successfully filed a complaint against the Danish tax authorities' refusal to allow royalty deductions and the alleged inapplicability of its transfer pricing documentation. A Danish subsidiary had paid a licence for the use of a trademark and access to its global customer base to an affiliated Swiss company. The case is one of a series of controversial transfer pricing cases in which the Danish Supreme Court overturned the judgment of the lower courts and the discretionary decisions of the Danish tax authorities. This article summarises the judgment and derives practical implications for German taxpayers
- Citation source
- In: IWB. - Herne. - (2020), no. 19 ; p. 802-808
- 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
-
- case law
- royalties
- transfer pricing
- licensing
- trademark
- Label
- Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco"
- Label
- Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco"
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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/Fremd%C3%BCblichkeit-von-Lizenzzahlungen--D%C3%A4nischer/VP1y7xZZuTY/" 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/Fremd%C3%BCblichkeit-von-Lizenzzahlungen--D%C3%A4nischer/VP1y7xZZuTY/">Fremdüblichkeit von Lizenzzahlungen : Dänischer Oberster Gerichtshof, Urteil v. 25.6.2020 - BS-42036/2019-HJR "Adecco"</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>
