Prisfastsættelse af immaterielle aktiver i multinationale selskaber: En Analyse af Transfer Pricing og Dansk Lovgivning

Abstract

This project explores the complex field of transfer pricing, particularly focusing on the valuation of intangible assets within multinational enterprises (MNEs) and their alignment with Danish regulation. As Danish companies expand globally, adhering to transfer pricing regulations becomes more challenging, especially regarding intangible assets like patents, trademarks, and know-how. The project outlines the legal framework, including the OECD Transfer Pricing Guidelines and Danish laws such as the Ligningsloven and Skattekontrolloven, which govern the valuation and reporting of these assets for tax purposes. Through an analysis of legal principles and practical transfer pricing methods like the Transactional Net Margin Method (TNMM) and the Comparable Uncontrolled Price (CUP) method, the project assesses their effectiveness in ensuring compliance with the arm's length principle. This principle is crucial for preventing profit shifting and ensuring accurate tax reporting in each jurisdiction where a multinational operates. The project also critically examines notable Danish court cases, including those involving ECCO and Maersk, to highlight the challenges companies face in applying these methodologies and the risks of non-compliance. These cases reveal the difficulties in valuing unique intangible assets and emphasize the importance of thorough documentation and strong transfer pricing strategies to meet tax authorities' scrutiny. Additionally, the project discusses the regulatory and legal challenges Danish multinationals face, such as differing ownership laws for intangible assets, fluctuating asset values, and navigating a complex global regulatory environment. The impact of these challenges on tax planning strategies is also examined, stressing the need for a flexible and proactive approach. In conclusion, while current methodologies provide a strong foundation for transfer pricing, there is room for improvement in their practical application. Multinational companies must continuously update their strategies to comply with evolving regulations and optimize economic efficiency. The project underscores the critical role of control and risk management in setting prices for intangible assets, essential for fair taxation and minimizing disputes with tax authorities.