| 000 | 01189nab a2200241 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190628175547.0 | ||
| 007 | ta | ||
| 008 | 190628s2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_cES-MaIEF _aES-MaIEF _bspa |
||
| 041 | _aeng | ||
| 100 | 1 |
_957947 _aWittendorff, Jens |
|
| 245 | 0 |
_aSupreme Court decides that marketing activities did not constitute compensable sevices _c Jens Wittendorff |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_aDINAMARCA _942730 |
|
| 773 | 0 |
_9160647 _oITPJ/2019/3 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _0 _g v. 26, n. 3, May/June 2019 |
|
| 942 | _cRE | ||
| 999 |
_c140845 _d140845 |
||