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Transfer pricing del 1 - Bech-Bruun

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BEVISBYRDE I TP-SAGER<br />

EN STATUS<br />

Retsgrundlaget – LL § 2 og SKL § 3B (fortsat)<br />

SKL § 3B, stk. 8<br />

• Såfremt den skattepligtige ikke har udarbejdet<br />

dokumentation efter stk. 5 … kan SKAT foretage<br />

skatteansættelsen skønsmæssigt

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