The Ministry of Taxation published on 11 March 2015 information regarding the transfer pricing (TP) adjustments made in 2014 and the main transfer pricing focus areas for 2015.
During 2014, the tax authorities dealt with 76 transfer pricing cases, which led to increased tax revenue of DKK 20 million. In 16 transfer pricing cases the tax revenue decreased by a total of DKK 5.4 million.
The focus areas in respect of transfer pricing in 2015 are:
- Pricing of intra-group services and goods;
- Transfer of intangible rights, including their transfer in the case of business restructuring; and
- Intra-group financing.