Wittendorff, Jens
Supreme Court decides that marketing activities did not constitute compensable sevices / Jens Wittendorff .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
The Danish Supreme Court has decided that marketing activities performed by Microsoft Denmark did not constitute a compensable service transaction towards a US group company and that the tax authorities were not entitled to make an estimated tax assessment because proper transfer pricing documentation was presented before the tax assessment was made.
PRECIOS DE TRANSFERENCIA
EMPRESAS MULTINACIONALES
DINAMARCA
International Transfer Pricing Journal 1385-3074 v. 26, n. 3, May/June 2019
Supreme Court decides that marketing activities did not constitute compensable sevices / Jens Wittendorff .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
The Danish Supreme Court has decided that marketing activities performed by Microsoft Denmark did not constitute a compensable service transaction towards a US group company and that the tax authorities were not entitled to make an estimated tax assessment because proper transfer pricing documentation was presented before the tax assessment was made.
PRECIOS DE TRANSFERENCIA
EMPRESAS MULTINACIONALES
DINAMARCA
International Transfer Pricing Journal 1385-3074 v. 26, n. 3, May/June 2019