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Microsoft Denmark : incidental benefit did not qualify as a service transaction Jens Wittendorff

By: Wittendorff, Jens .

Material type: Article

ArticlePublisher: 2018Subject(s): EMPRESAS MULTINACIONALES

| PRECIOS DE TRANSFERENCIA

| DINAMARCA

In: International Transfer Pricing Journal v. 25, n. 4, July/August 2018, p. 297-299Summary: This article discusses a recent transfer pricing case in Denmark regarding Microsoft Denmark ApS.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	ITPJ/2018/4-7 (Browse shelf)	Available		ITPJ/2018/4-7

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Previous	ITPJ/2018/4-4 The use of the profit split method in highly integrated transactions	ITPJ/2018/4-5 Using economic valuation techniques for transfer pricing purposes	ITPJ/2018/4-6 From value chain to blockchain	ITPJ/2018/4-7 Microsoft Denmark	ITPJ/2018/4-8 The interplay between transfer pricing and customs valuation in case of retroactive profit adjustments	ITPJ/2018/4-9 Freedom of establishment and transfer pricing threats for the EU single market	ITPJ/2018/5-1 New transfer pricing decree	Next

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This article discusses a recent transfer pricing case in Denmark regarding Microsoft Denmark ApS.

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Microsoft Denmark : incidental benefit did not qualify as a service transaction Jens Wittendorff

By: Wittendorff, Jens.

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By: Wittendorff, Jens .