Transfer Pricing ved international salg af immaterielle aktiver

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Transfer Pricing ved international salg af immaterielle aktiver

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Title: Transfer Pricing ved international salg af immaterielle aktiver
Nye reglers mulige afhjælpning af problemstillinger i gældende regelsæt
Author: Ebbesen, Sandra
Abstract: For just a few years ago Transfer Pricing was not a word many knew or had heard about but today it is on the agenda of most international groups. The increased focus by international groups is definitely caused by the increased focus and effort in this area from the tax administrators. The consequences it can have for the companies not to have the required Transfer Pricing documentation are huge, especially if it at the same time means that the internal transactions do not respect the arm's-length principle. The risk of not respecting the arm's-length principle is not deminished by the fact that the Transfer Pricing Guidelines in general are based on estimates, judgement, and interpretation. Furthermore at the same time a lot of the transactions between group companies include intangibles. Intangibles have very special characters by being intangible and in most cases also unique, which is discussed during the theoretically analysis, where I have also looked at the reason for why intangibles are significant in relation to Transfer Pricing. After the theoretically analysis the present OECD’s Transfer Pricing Guidelines (2010b) relevant for Intangibles are examined, and issues caused by these Guidelines are identified. The primary issues that have been identified are; the problem with finding comparable transactions between independent parties, which causes issues in relation to the choice of the relevant Transfer Pricing method, and whether all intangibles or not are covered by the Guidelines. Based on these issues the OECD’s Revised Discussion Draft on Transfer Pricing Aspects of Intangibles (2013) is examined, to see if these new Guidelines could fully or partly remedy them. This is the case for some of the issues. All of this leads to answering the main problem of this thesis; Which influence OECD’s Revised Discussion Draft on Transfer Pricing Aspects of Intangibles will have in relation to the setting of transfer prices for international transactions including intangibles between group companies, compared with the existing Guidelines? Even though the new Guidelines do not remedy the issue with finding comparable transactions between independent parties, or are less based on estimates, judgements and interpretation than the existing guidelines, they are seen to help these issues on their way by making them explicit. Not only do the new Guidelines make the issues explicit, they also discuss how to handle the issues in the best way possible by examples, explanations, etc. which is expected to make it easier to use the Guidelines in practice. The new Guidelines are definitely expected to have influence on the setting of transfer prices for international transactions including intangibles between group companies, but the question is how much influence they will have.
URI: http://hdl.handle.net/10417/4586
Date: 2014-07-29
Pages: 80 s.
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