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Transfer pricing : European rules and practice, part 2 : chapter 24, transfer pricing rules and practice in Denmark

Author: Christian Emmeluth; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, [©2002]-
Series: Tax management portfolios, 896.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... contains a detailed explanation of the transfer pricing rules and practice in Denmark, Belgium, Italy, Sweden, and Switzerland."
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Additional Physical Format: Print version:
Emmeluth, Christian.
Transfer pricing.
[Washington, D.C.] : Tax Management Inc., ©2002-
(OCoLC)51436824
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Christian Emmeluth; Tax Management Inc.
OCLC Number: 60456526
Notes: Title from title screen (viewed Oct. 4, 2007).
Formerly published in Washington, D.C., 2002-2007.
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Chapter 24: Transfer pricing rules and practice in Denmark by Christian Emmeluth, Esq. Copenhagen --
Overview of danish tax system and administration --
Basic Danish transfer pricing rules --
Transfer-pricing-related reporting and documentation requirements --
Transfer pricing penalties, tax amnesty, and interest on additional income taxes due --
Dealing with the tax authorities on transfer pricing issues --
Practical aspects of the competent authority process --
Information disclosure --
Coordination of transfer prices with Danish customs declarations --
Chapter 25: Transfer pricing rules and practice in Belgium by Patrick Cauwenbergh --
Introduction --
Basic Belgian transfer pricing rules --
Overview of compliance and litigation from a transfer pricing perspective --
Compatibility of Belgian domestic transfer pricing provisions with double tax treaties --
Procedures for preventing double taxation resulting from transfer pricing adjustments --
Chapter 26: Transfer pricing rules and practice in Italy by Carlo Galli and Federico Andreoli --
Introduciton --
Overview of Italian transfer pricing rules --
Statutory rules on transfer pricing (article 76(5) ITC) and the interpretation thereof by the Italian Ministry of Finance (Circular No. 32/9/2267 of 22 September 1980 and Circular No. 42/12/1587 of 12 December 1981) --
Cost sharing agreements --
Documentation --
Compliance and litigation --
Summary of case law --
Dealing with the Italian tax authorities on transfer pricing issues --
Practical aspects of the competent authority process --
Information reporting and recordkeeping --
Elimination of double taxation under the EEC convention 90/436/EC --
Hypothetical case studies involving Italian yransfer pricing rules and practice --
Chapter 27: Transfer pricing rules and practice in Sweden by Lars Samuelson --
Introduction --
Background --
Application of general principles to transfer tricing --
Application of chapter 14 --
Defenses To transfer pricing adjustments --
Swedish tax treaty provisions relevant to transfer pricing --
Conflict of general principles, Chapter 14 and treaty law --
Corresponding and secondary adjustments --
Competent authority proceedings (mutual agreement) --
Arbitration --
Transfer pricing related reporting and documentation requirements --
Penalties, tax amnesty and interest on additional income taxes due to transfer pricing income reallocations --
Dealing With the Swedish tax authorities on transfer pricing matters --
Coordination of transfer prices with Swedish value added taxes and customs --
Chapter 28: Transfer pricing rules and practice in Switzerland by Richard J. Wuermli and Katharina B. Padrutt TAX EXPERT International AG, Zurich --
Introduction --
Overview of corporate income and capital tax system in Switzerland --
Legal basis for transfer pricing adjustments in Switzerland --
Specific transactions between associated companies --
OECD model tax convention on income and on capital --
Relevant articles --
The Swiss treaty practice --
OECD transfer pricing guidelines --
Consequences of transfer pricing adjustments in Switzerland --
Compliance and litigation --
Working papers.
Series Title: Tax management portfolios, 896.
Other Titles: Transfer pricing rules and practice in Denmark
Responsibility: by Christian Emmeluth.

Abstract:

" ... contains a detailed explanation of the transfer pricing rules and practice in Denmark, Belgium, Italy, Sweden, and Switzerland."

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