TP-udfordringer danske moderselskaber oplever i 2020/21 ved overholdelse af OECD's TPG 2017 under COVID-19 pandemien
Oversat titel
TP-challenges Danish parent companies experience in 2020/21 when complying with the OECD's TPG 2017 during the COVID-19 pandemic
Forfattere
á Tórgardi, Bjørt ; Knudsen, Trine
Semester
4. semester
Uddannelse
Udgivelsesår
2021
Antal sider
68
Resumé
Specialet undersøger, hvilke særlige transfer pricing-udfordringer danske moderselskaber oplever i 2020/21 under COVID-19, når de skal overholde OECD’s Transfer Pricing Guidelines 2017, med fokus på armslængdeprincippet, immaterielle aktiver og interne omstruktureringer. Metodisk bygger arbejdet på en gennemgang af TPG kapitel 1, 6 og 9 samt OECD’s COVID-19 vejledning (18. december 2020), herunder påvirkninger på sammenlignelighedsanalyser, de fem sammenlignelighedsfaktorer, DEMPE-funktioner, værdiansættelse (bl.a. DCF og HTVI) og risikovurdering. Dette anvendes i en selvkonstrueret case med en multinational koncern, der gennemfører en omstrukturering pr. 1. januar 2021, for at illustrere praktiske konsekvenser. Resultaterne viser, at TPG 2017 og COVID-19 vejledningen generelt er tilstrækkelige for armslængdeoverholdelse, men der mangler mere konkrete anvisninger og eksempler til de udfordringer moderselskaberne møder, som fx at finde sammenlignelige transaktioner fra perioder uden COVID-19. Endvidere anbefaler OECD fleksibilitet for slutårsjusteringer for regnskabsåret 2020 i 2021, men dansk ret tillader ikke sådanne justeringer, hvorfor der er behov for en afklaring fra Skattestyrelsen. Der er desuden et tomrum i vejledningen vedrørende immaterielle aktiver og deres overførsel under omstruktureringer, hvorfor OECD bør supplere med specifik COVID-19-rettet vejledning.
This thesis examines the special transfer pricing challenges faced by Danish parent companies in 2020/21 during COVID-19 when complying with the OECD Transfer Pricing Guidelines 2017, focusing on the arm’s length principle, intangible assets, and business restructurings. The method combines a review of TPG Chapters I, VI, and IX and the OECD COVID-19 guidance (December 18, 2020), assessing impacts on comparability analyses, the five comparability factors, DEMPE functions, valuation (including DCF and HTVI), and risk assessments. These insights are applied in a fictional case of a multinational group restructuring on January 1, 2021 to illustrate practical implications. Findings indicate that TPG 2017 and the COVID-19 guidance are broadly sufficient for arm’s length compliance, but more concrete guidance and examples are needed to address specific challenges, such as identifying comparable transactions from periods unaffected by COVID-19. Moreover, while the OECD recommends flexibility for year-end adjustments for the 2020 financial year in 2021, Danish domestic law does not allow such adjustments, highlighting the need for clarification from the Danish tax authorities. There is also a gap in guidance on intangible assets and their transfer during restructurings, suggesting the OECD should issue additional COVID-19-specific guidance.
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