| 000 | 01190nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c144842 _d144842 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221125182559.0 | ||
| 007 | ta | ||
| 008 | 211014t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aBjornholm, Nikolaj _951437 |
|
| 245 | 0 |
_aDanish Supreme Court rules against the taxpayer in its third transfer pricing case _helectrónico _c Nikolaj Bjornholm and Bodil Tolstrup |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aOn 26 April 2021, the Danish Supreme Court rendered its third judgment in a transfer pricing (TP) case. As opposed to the first two TP judgments from the Danish Supreme Court (the Microsoft case and the Adecco case), the tax authorities prevailed in this third case against the privately held company Tetra Pak. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_932211 _aGRUPOS DE EMPRESAS |
|
| 650 | 4 |
_aDINAMARCA _942730 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 700 | 1 |
_968556 _aTolstrup, Bodil |
|
| 773 | 0 |
_9165924 _oITPJ/2021/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 5, 2021 |
|
| 942 | _cRE | ||