Transfer Pricing

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In Practice the tax administrations of many OECD-countries give the tax-payers the other opportunities as well (4.59)","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110253,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-04 12:36:41","updated_at":"2016-10-04 12:36:41","questionName":"Which of the following statements about repatriation is wrong?","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":null,"explanation":"4.72-4.76 in the OECD Guidelines","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110103,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-03 06:14:57","updated_at":"2016-10-04 12:22:32","questionName":" In what register, do we need to find a reference for an low value-adding intra-group service,?","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":9,"explanation":"N\u00e5r der er tale om en \"low value-adding intra-group service\", er der ikke behov for en reference. Det ","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110399,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-05 13:04:07","updated_at":"2016-10-05 13:04:07","questionName":"What is defined as: \"an arrangement that determines, in advance of controlled transactions, an appropriate set of criteria for the determination of the transfer pricing for those transactions over a fixed period of time\"? ","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":null,"explanation":"4.123 in OECD Guidelines","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110141,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-03 12:29:47","updated_at":"2016-10-04 12:22:32","questionName":"Who genereally carries the burden of proof for tax cases?","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":1,"explanation":"4.10 i OECD Guidelines","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110387,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-05 12:40:24","updated_at":"2016-10-05 12:42:07","questionName":"Which of the following factors doesn't support the use of safe harbours?","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":null,"explanation":"4.97 til 4.115 i OECD Guidelines","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110248,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-04 10:43:48","updated_at":"2016-10-04 12:22:32","questionName":"What is the minimum time limit within a taxpayer must invoke the mutual agreement procedure under article 25 of the OECD Model Tax Convention?","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":4,"explanation":"4.48 in the OECD Guidelines","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110137,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-03 12:06:25","updated_at":"2016-10-04 12:22:32","questionName":"\"Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes\", is the title of which chapter in the OECD Guidelines?","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":0,"explanation":"","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110099,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-03 06:05:43","updated_at":"2016-10-04 12:22:32","questionName":"Do we invoice, when a \"dublication of services\" takes place?","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":8,"explanation":"","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110149,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-03 13:05:39","updated_at":"2016-10-04 12:22:32","questionName":"Which procedure, can be used to eliminate double taxation that could arise from a transfer pricing adjustment?(Article 25 of the OECD Model Tax Convention)","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":3,"explanation":"4.29 in the OECD Guidelines","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110252,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-04 12:21:34","updated_at":"2016-10-04 12:22:32","questionName":"What is the purpose of a secondary adjustment?","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":7,"explanation":"4.66 in the OECD Guidelines","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110249,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-04 11:04:24","updated_at":"2016-10-04 12:22:32","questionName":"What is the purpose of the online manual: MEMAP?","questionTimeSeconds":"0","questionTimeMinutes":"2","questionImagePath":null,"position":5,"explanation":"4.53 in the OECD Guidelines","question_score_id":null,"lang":null,"questionAudioPath":null},{"id":110254,"quiz_id":"7395","answer_id":null,"answerType_id":"0","created_at":"2016-10-04 12:46:34","updated_at":"2016-10-04 12:46:34","questionName":"What is defined as: \"Arrangement between two or more parties to examine simultaneously and independently [...], the tax affairs of taxpayers in which they have a common or related interest with a view to exchanging any relevant information which they so obtain\". 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Which of the following statements about the mutual agreement process is true?

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