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Transfer
Transfer
Transfer
Transfer
Transfer
100
Hvad hedder det, når man skal undgå at betale skat af den samme dollar to gange
Tax avoidance
100
Where does the arms length principle stand?
OECD tax convention (model treaty) art. 9
100
Hvordan skal man betale skat, når man er del af en international gruppe?
Svarende til den del man udgør
100
Why do you use the comparability factors?
To compare markets, because you have to compare prices on comparable markets to find the arms length transfer price
100
There are two types of CUPs, what are they?
External and internal CUP
200
Hvad hedder det, når man betaler skat af den samme dollar to gange?
Double taxation
200
What is bad news?
Income fixing
200
What does the seperate entity approach contain?
That every seperate entity has to fulfill the arms length principle
200
The transfer price is the device to help you distribute profit between the what?
The group companies
200
Where does the arms lenght principle NOT stand?
OECD guidelines art. 9
300
Hvad er fordelingen af profit mellem producent og sælger?Man allokerer mest muligt profit til landet med laveste tax rate
Man allokerer mest muligt profit til landet med laveste tax rate
300
Who in the market are you pricing as in the arms length principle?
Indipendent comparable party
300
Der er fem alternativer til arms length, hvad er disse?
-Safe harbours (godt) -Global formulary apportionment (dumt) -Common consilidated corporate tax base -Brazilian approach -Special measures (svært)
300
What does method choice depend on?
Data availability and the result of the functional analysis
300
What is an external CUP?
In the external CUP you look at two external companies
400
Hvad er turnover (sales price) - cost of goods soldGross profit?
Gross profit
400
Hvad forhindrer arms length?
Income fixing
400
Hvad er safe harbours?
At man identificerer alle omkostninger ved en service
400
What are the five transfer pricing methods?
- CUP (Comparable uncontrolled price method) - Resale price (RP) - Cost plus (CP) - TNMM (Transactional net margin method) - Profit split (PS)
400
What is the internal CUP?
In the internal CUP you look at one group company and one external company
500
What is the arms length principle in comparison to double taxation?
Dominant double taxation avoidance tool
500
Hvad er income fixing?
Når man bliver beskattet af en dollar, som man ikke faktisk har tjent
500
What are the five comparability factors?
- Characteristics of the product/service - Functional analysis - Contractual terms - Economic circumstances - Business strategy
500
What is the focus in the CUP?
Sales
500
Which type of CUP is prefered?
The internal CUP