Udfordringer for dansk moderselskab ved substanskravet i OECD’s transfer pricing vejledning

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Udfordringer for dansk moderselskab ved substanskravet i OECD’s transfer pricing vejledning

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dc.contributor.author Pedersen, Søren
dc.date.accessioned 2019-07-04T11:03:38Z
dc.date.available 2019-07-04T11:03:38Z
dc.date.issued 2019-07-04
dc.identifier.uri http://hdl.handle.net/10417/6322
dc.description.abstract This Master project deals with the arm's length principle in Chapter I and intangible assets in Chapter VI of the OECD transfer pricing guidelines from July 2017. It describes what conditions in the updated chapter TPG I on the arm's length principle and Chapter VI on intangible assets, a Danish parent company must be aware of and what challenges they bring. TPG 2017 contains clarifications on the arm's length principle, as the income distribution in the group now has to reflect the companies' value creation and risks. Remuneration of the individual group company depends on the company's contribution to the value creation and actual conduct of the functions performed, the assets used, the risk assumed and controlled thereby referred to as the company's FAR profile. Focus on actual behavior, personal functions and the company's contribution to value creation presents challenges for a Danish parent company. The return on intangible assets is not related to legal ownership but depends on which company that performs the DEMPE functions and assumes risk and controls it. DEMPE functions are particularly important functions that contribute to value creation in relation to intangible assets. Any transfer of financial value between group companies conveys economic value. Moving DEMPE functions with control between 2 group companies entails a changed remuneration of the individual company and thus a transfer of positive profit potential from one company to another company. In Denmark this trigger exit taxation under Danish law. A drug under development is an example of an intangible asset where a valuation at the time of the transaction may be subject to great uncertainty. The tax authorities therefore have the opportunity to include ex post knowledge by checking the valuation between group companies. The group companies have the burden of proof at HTVI, which presents challenges in relation to the quality and the forecasts and assumptions that the companies use at the time of the transaction. en_US
dc.format.extent 79 s. en_US
dc.language dan en_US
dc.subject.other Masterafhandlinger en_US
dc.title Udfordringer for dansk moderselskab ved substanskravet i OECD’s transfer pricing vejledning en_US
dc.type emo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Master i Skat en_US
dc.contributor.departmentshort 79 en_US
dc.publisher.year 2019 en_US
dc.publisher.city Frederiksberg en_US

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