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Discretionary Assessments in Transfer Pricing Audit Situations: Case Study on the Danish Tax Authorities Using Procedural Arguments Relating to Documentation Requirements
Stockholms universitet, Juridiska fakulteten, Juridiska institutionen, Stockholm Centre for Commercial Law.
2019 (engelsk)Inngår i: TPI - Transfer Pricing International, ISSN 2520-0763, Vol. 3, nr 4, s. 221-224Artikkel i tidsskrift (Annet vitenskapelig) Published
Abstract [en]

On January 31st, 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 (hereinafter: MIOL) 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.

sted, utgiver, år, opplag, sider
2019. Vol. 3, nr 4, s. 221-224
HSV kategori
Forskningsprogram
internationell rätt
Identifikatorer
URN: urn:nbn:se:su:diva-179353OAI: oai:DiVA.org:su-179353DiVA, id: diva2:1395957
Tilgjengelig fra: 2020-02-25 Laget: 2020-02-25 Sist oppdatert: 2020-02-25bibliografisk kontrollert

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