Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen

Resource Information

The work Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Änderungen bei den dänischen Verrechnungspreisdokumentationsanforderungen : der Fall "Microsoft Danmark" und seine Folgen

Creator

• Christen, A-K
• Heidecke, B
• Martynkiewitz, N

Subject

• master file
• case law
• transfer pricing
• documentation requirements
• local file

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

Geographic coverage

• Europe
• European Union

Language note

German