Transfer pricing i et dansk perspektiv: Transfer pricing in a Danish perspective

Therese Cederberg Nielsen, Dega Musa Ahmed, Lars Sloth Moldrup, Malthe Birger Jensen & Amalie Holst Nielsen

Studenteropgave: Semesterprojekt


Abstract: Some of the Multinational Enterprises in Denmark are not paying the corporation tax, they are supposed to pay. They can escape the corporation tax by creating a deficit in the accounts in Denmark, for example using transfer pricing. The Danish Transfer Pricing legislation is following the OECD Guidelines concerning Transfer Pricing, as are the legislations of many other countries. However, the Danish legislation creates the opportunities for enterprises to do “tax-avoidance” and “tax-evasion”, because it is very vague. Whether or not the enterprises really are interested in paying taxes depends on their real objectives. We discuss two assumptions concerning the objectives and behaviour of the enterprises. The first one being that they are exclusively profit-maximizing, and the other one being that they show social responsibility as well. At the end we discuss some solutions proposed by the Danish politicians. The whole project is seen in a perspective of the Institutional Theory.

UddannelserBasis - Samfundsvidenskabelig Bacheloruddannelse, (Bachelor uddannelse) Basis
Udgivelsesdato30 maj 2012


  • Multinationale selskaber
  • Transfer pricing
  • Institutionel teori
  • Stakeholder theory