Transfer Pricing: Teoretiske transfer pricing problemstillinger ved immaterielle aktiver

Karina Krogh Meinild

Student thesis: Master thesis


Purpose The purpose of this master thesis are focusing on the regulation of transfer pricing, including the theoretical and practical issues on sale of intangibles, where transfer of intangibles happens between two associated enterprises. Therefore the challenges of identifying, ownership and valuation of intangibles is important to examine, including TP documentation, both based on the Danish transfer pricing tax law, which are regulated in LL § 2 and SKL § 3B, and the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration. The changing of OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, in their action plan Base Erosion and Profit Shifting (BEPS), it is the intention to see the impact of BEPS. Including action point 8 on intangible assets, action points 8, 9 and 10 on risk recharacterisation and specific measures and action point 13 on TP documentation. Most important result Danish tax law are based on OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, why the upcoming changes to this guideline will affect the Danish tax law. However, Danish tax law more aggravating, this is seen in the new rule on auditor's reports, which SKAT can require from companies to obtain if they have controlled transactions with countries outside the EU/EØS and where no double taxation agreement. The particular difficult issues of intangibles are, when the transfer pricing analysis to found comparable transactions between unrelated parties. Which leads to issues according to the method of most appropriate transfer pricing method and thus the valuation of intangibles. Therefore, it has been appropriate to, look at the new guidelines from OECD, to clarify which impact the changes have on the identification and valuation of intangibles, as well as TP documentation requirements. The goal of the new guidelines is a reduction of the increasing number of transfer pricing cases of double taxation, as result of difficulties with transfer pricing analysis. However, the expectation for the new guidelines will result in increased costs for businesses, because of the increasing demands for intangible, and TP documentation.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2015
Number of pages92