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henførsel af det kontrollerede udenlandske selskabs indkomst beregnes i overensstemmelse med armslængdeprincippet.
the attribution of controlled foreign company income shall be calculated in accordance with the arm's length principle.
men fortolkningen og anvendelsen af armslængdeprincippet varierer såvel mellem skattemyndighederne som mellem skattemyndigheder og erhvervsliv.
however, the interpretation and application of the arm's length principle does vary between both tax administrations and tax administrations and business.
oecd har udstedt retningslinjer1 for anvendelsen af armslængdeprincippet for at kunne vurdere interne afregningspriser i forbundne foretagender.
the oecd has issued guidelines1 for the application of the arm’s length principle to evaluate the transfer pricing of associated enterprises.
hvis sådanne transaktioner ikke blev gennemført efter armslængdeprincippet, skal det forklares, hvorfor dette ikke var tilfældet.
where such related party transactions are not concluded at arm's length provide an explanation of why these transactions were not concluded at arms length.
for at beregne disse beløb er det vigtigt, at markedsværdien af de overførte aktiver fastslås på grundlag af armslængdeprincippet.
in order to compute the amounts, it is critical to fix a market value for the transferred assets based on the arm's length principle.
armslængdeprincippet finder anvendelse, som anbefalet af oecd, uden hensyntagen til de øjeblikkelige skattemæssige konsekvenser for en specifik kontraherende stat.
the arm’s length principle will be applied, as advocated by the oecd, without regard to the immediate tax consequences for any particular contracting state.
hvis sådanne transaktioner mellem nærtstående parter ikke blev gennemført efter armslængdeprincippet, skal det forklares, hvorfor dette ikke var tilfældet.
where such related party transactions are not concluded at arm’s length provide an explanation of why these transactions were not concluded at arms length.
kommissionen er derfor nødt til at erstatte denne upålidelige pris med en rimelig pris, som ville finde anvendelse i henhold til armslængdeprincippet under normale markedsvilkår.
therefore, the commission has to replace such an unreliable price with a reasonable price that would be applicable under arm’s length in normal market conditions.
anvendelsen af armslængdeprincippet rummer en risiko for, at afregningspriserne ikke fastsættes i overensstemmelse hermed, og at ressourcerne ikke udnyttes effektivt til at sikre overholdelsen heraf.
the application of the arm’s length principle involves the risk that transfer prices are not set in accordance with it and that resources are not deployed efficiently to ensure compliance.
armslængdeprincippet er baseret på en sammenligning af de vilkår, der er fastsat af forbundne virksomheder, og de vilkår, der ville have været gældende for uafhængige virksomheder.
the arm's length principle is based on a comparison between the conditions applied by associated enterprises and the conditions that would have applied between independent enterprises.
endvidere viser den måde, som nært integrerede koncerner prøver at organisere sig på, at en afregning for hver transaktion for sig ud fra armslængdeprincippet måske ikke længere er den mest hensigtsmæssige metode til allokering af fortjeneste.
further, the way that closely-integrated groups tend to organise themselves strongly indicates that transaction-by-transaction pricing based on the 'arm's length' principle may no longer be the most appropriate method for profit allocation.
virksomhederne hævdede, at disse transaktioner burde behandles som salg til ikke forretningsmæssigt forbundne kunder, da forbindelserne mellem virksomhederne angiveligt ikke var direkte, og salget fandt sted efter armslængdeprincippet.
the companies claimed that these transactions should be treated us unrelated sales as they claimed that the relations between the companies were not direct and that the sales were made at arms-length.
kontrakten om offentlig tjeneste indeholder ligeledes bestemmelser, som specifikt forbyder operatøren at krydssubsidiere mellem sine aktiviteter vedrørende offentlig tjeneste og sine øvrige aktiviteter og kræver, at alle transaktioner mellem northlink 2 og selskabets datterselskaber udføres ud fra armslængdeprincippet.
there are also specific provisions in the public service contract which prohibit the operator from cross-subsidising between its public service and non-public service activities and requiring all transactions between northlink 2 and its subsidiaries to be carried out on an arms length basis.
der er også specifikke bestemmelser i kontrakten om offentlig tjeneste, der forbyder leverandøren af offentlig tjeneste at krydssubsidiere mellem dennes aktiviteter vedrørende offentlig tjeneste og andre aktiviteter, og som kræver, at alle transaktioner mellem calmac og dets datterselskaber udføres ud fra armslængdeprincippet.
there are also specific provisions in the public service contract which prohibit the public service provider from cross-subsidising between its public service and non-public service activities and requiring all transactions between calmac and its subsidiaries to be carried out on an arms length basis.
den standardiserede og delvis centraliserede transfer pricing-dokumentation, som medlemsstaterne kræver for at opnå interne afregningspriser, der er i overensstemmelse med armslængdeprincippet, kan give erhvervslivet mulighed for i større grad at drage fordel af det indre marked.
standardized and partially centralized transfer pricing documentation required in member states to support transfer pricing on an arm’s length basis could help businesses to benefit more from the internal market.
»armslængdeprincippet«: princippet om, at der skal være fuld adskillelse mellem et internt eller offentligt trykkeris og dets ncb’s regnskaber, og at et internt eller offentligt trykkeri skal tilbagebetale den samlede administrative og organisatoriske støtte, den modtager fra sin ncb.
‘arm’s length principle’ shall mean the principle in accordance with which there shall be full separation between an in-house or public printing works’ and its ncb’s accounts and reimbursement by an in-house or public printing works of all administrative and organisational support that it receives from its ncb.