International Transfer Pricing
Forfatter
Krøjgaard, Kristian
Semester
4. semester
Uddannelse
Udgivelsesår
2008
Antal sider
95
Resumé
Denne kandidatafhandling behandler international transfer pricing med udgangspunkt i dansk skatteret. Afhandlingen redegør for den retlige ramme i og omkring ligningslovens § 2 og skattekontrollovens § 3 B, udviklingen i dansk ret samt betydningen af OECD's modeloverenskomst og Transfer Pricing Guidelines og EU-tiltag. Den afklarer, hvilke skattepligtige og transaktioner der omfattes (juridiske personer, bestemmende indflydelse, sambeskatning, faste driftssteder), og beskriver oplysnings- og dokumentationspligter, herunder lempelser for mindre virksomheder og konsekvenser ved manglende efterlevelse. En central del er en gennemgang af armslængdeprincippet og de anerkendte prisfastsættelsesmetoder (CUP, videreforhandlingsmetoden, kost-plus, avancefordeling, transaktionsbestemt nettoavance samt globale metoder) og deres anvendelsesområde. Afhandlingen behandler desuden særlige problemstillinger ved immaterielle aktiver, serviceydelser, omkostningsfordelingsaftaler og varehandel samt reglerne om primære, korresponderende og sekundære korrektioner. Endelig gennemgås procedurer for international konfliktløsning, herunder den gensidige aftaleprocedure og advance pricing agreements. Fremstillingen bygger på lovgivning, administrative retningslinjer og dansk praksis. Da uddraget ikke rummer konklusionskapitlet, præsenteres ingen selvstændige resultater her; fokus er at systematisere reglerne og belyse praktiske anvendelses- og fortolkningsspørgsmål.
This master's thesis examines international transfer pricing from the perspective of Danish tax law. It outlines the legal framework around section 2 of the Danish Tax Assessment Act and section 3B of the Tax Control Act, the evolution of Danish rules, and the role of the OECD Model Tax Convention, the OECD Transfer Pricing Guidelines, and EU measures. The thesis clarifies which taxpayers and transactions are covered (legal entities, controlling influence, group taxation, and permanent establishments) and describes disclosure and documentation requirements, including relief for smaller enterprises and the consequences of non-compliance. A central part is a review of the arm's length principle and accepted pricing methods (CUP, resale price, cost-plus, profit split, transactional net margin, and global methods) and their appropriate use. The thesis also addresses specific issues for intangibles, services, cost sharing agreements, and trade in goods, as well as rules on primary, corresponding, and secondary adjustments. Finally, it presents procedures for resolving international disputes, including the Mutual Agreement Procedure and advance pricing agreements. The presentation is based on legislation, administrative guidance, and Danish practice. As the excerpt does not include the conclusion, no specific findings are reported here; instead, the focus is on systematizing the rules and highlighting practical application and interpretation issues.
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