Supreme Court decides that marketing activities did not constitute compensable sevices Jens Wittendorff
By: Wittendorff, Jens
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Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | EMPRESAS MULTINACIONALES | DINAMARCA
In:
International Transfer Pricing Journal v. 26, n. 3, May/June 2019 Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/3-7 (Browse shelf) | Available | ITPJ/2019/3-7 |
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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.
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