{"id":6862,"date":"2020-09-27T12:36:00","date_gmt":"2020-09-27T12:36:00","guid":{"rendered":"https:\/\/testingsites.dk\/uncategorized\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/"},"modified":"2020-09-27T12:36:00","modified_gmt":"2020-09-27T12:36:00","slug":"fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half","status":"publish","type":"post","link":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/","title":{"rendered":"Fine imposed for untimely transfer pricing documentation was reduced by half
"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

The public prosecutor had claimed a fine of DKK 125,000 to a company for each income year that the company had not submitted its transfer pricing documentation to the Danish Tax Authorities on time. The district court found that the claimed fine each income year was not a proportionate fine. The court came to this conclusion despite the fact that it was specified in the drafting history of the law as being the legal position wanted by the law makers. <\/p>\n","protected":false},"author":1,"featured_media":6106,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[145],"tags":[],"class_list":["post-6862","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-successful-cases"],"acf":[],"yoast_head":"\nFine imposed for untimely transfer pricing documentation was reduced by half - Bachmann\/Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fine imposed for untimely transfer pricing documentation was reduced by half - Bachmann\/Partners\" \/>\n<meta property=\"og:description\" content=\"The public prosecutor had claimed a fine of DKK 125,000 to a company for each income year that the company had not submitted its transfer pricing documentation to the Danish Tax Authorities on time. The district court found that the claimed fine each income year was not a proportionate fine. The court came to this conclusion despite the fact that it was specified in the drafting history of the law as being the legal position wanted by the law makers.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/\" \/>\n<meta property=\"og:site_name\" content=\"Bachmann\/Partners\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-27T12:36:00+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/#\\\/schema\\\/person\\\/a51cdfd253f14ddcfa65bf011bae80a6\"},\"headline\":\"Fine imposed for untimely transfer pricing documentation was reduced by half\",\"datePublished\":\"2020-09-27T12:36:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/\"},\"wordCount\":11,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/bachmann-partners.dk\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/close-up-two-businessmen-pointing-business-chart-meeting-2.jpg\",\"articleSection\":[\"Successful cases\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/\",\"url\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/\",\"name\":\"Fine imposed for untimely transfer pricing documentation was reduced by half - Bachmann\\\/Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/bachmann-partners.dk\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/close-up-two-businessmen-pointing-business-chart-meeting-2.jpg\",\"datePublished\":\"2020-09-27T12:36:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/#primaryimage\",\"url\":\"https:\\\/\\\/bachmann-partners.dk\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/close-up-two-businessmen-pointing-business-chart-meeting-2.jpg\",\"contentUrl\":\"https:\\\/\\\/bachmann-partners.dk\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/close-up-two-businessmen-pointing-business-chart-meeting-2.jpg\",\"width\":2400,\"height\":1824,\"caption\":\"hovedaktion\u00e6rskat\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/successful-cases\\\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Successful cases\",\"item\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/.\\\/successful-cases\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Fine imposed for untimely transfer pricing documentation was reduced by half\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/\",\"name\":\"Bachmann\\\/Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/#organization\",\"name\":\"Bachmann\\\/Partners\",\"url\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/bachmann-partners.dk\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/Bachmann-Partners-logo-lys.png\",\"contentUrl\":\"https:\\\/\\\/bachmann-partners.dk\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/Bachmann-Partners-logo-lys.png\",\"width\":949,\"height\":144,\"caption\":\"Bachmann\\\/Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/bachmann-partners\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/#\\\/schema\\\/person\\\/a51cdfd253f14ddcfa65bf011bae80a6\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/96f6877e611973c2b2a9e17994db38c53f851d93484631084be549e802313415?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/96f6877e611973c2b2a9e17994db38c53f851d93484631084be549e802313415?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/96f6877e611973c2b2a9e17994db38c53f851d93484631084be549e802313415?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/bachmann-partners.dk\"],\"url\":\"https:\\\/\\\/bachmann-partners.dk\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fine imposed for untimely transfer pricing documentation was reduced by half - Bachmann\/Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/","og_locale":"en_US","og_type":"article","og_title":"Fine imposed for untimely transfer pricing documentation was reduced by half - Bachmann\/Partners","og_description":"The public prosecutor had claimed a fine of DKK 125,000 to a company for each income year that the company had not submitted its transfer pricing documentation to the Danish Tax Authorities on time. The district court found that the claimed fine each income year was not a proportionate fine. The court came to this conclusion despite the fact that it was specified in the drafting history of the law as being the legal position wanted by the law makers.","og_url":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/","og_site_name":"Bachmann\/Partners","article_published_time":"2020-09-27T12:36:00+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/#article","isPartOf":{"@id":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/"},"author":{"name":"admin","@id":"https:\/\/bachmann-partners.dk\/en\/#\/schema\/person\/a51cdfd253f14ddcfa65bf011bae80a6"},"headline":"Fine imposed for untimely transfer pricing documentation was reduced by half","datePublished":"2020-09-27T12:36:00+00:00","mainEntityOfPage":{"@id":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/"},"wordCount":11,"commentCount":0,"publisher":{"@id":"https:\/\/bachmann-partners.dk\/en\/#organization"},"image":{"@id":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/#primaryimage"},"thumbnailUrl":"https:\/\/bachmann-partners.dk\/wp-content\/uploads\/2025\/11\/close-up-two-businessmen-pointing-business-chart-meeting-2.jpg","articleSection":["Successful cases"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/","url":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/","name":"Fine imposed for untimely transfer pricing documentation was reduced by half - Bachmann\/Partners","isPartOf":{"@id":"https:\/\/bachmann-partners.dk\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/#primaryimage"},"image":{"@id":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/#primaryimage"},"thumbnailUrl":"https:\/\/bachmann-partners.dk\/wp-content\/uploads\/2025\/11\/close-up-two-businessmen-pointing-business-chart-meeting-2.jpg","datePublished":"2020-09-27T12:36:00+00:00","breadcrumb":{"@id":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/#primaryimage","url":"https:\/\/bachmann-partners.dk\/wp-content\/uploads\/2025\/11\/close-up-two-businessmen-pointing-business-chart-meeting-2.jpg","contentUrl":"https:\/\/bachmann-partners.dk\/wp-content\/uploads\/2025\/11\/close-up-two-businessmen-pointing-business-chart-meeting-2.jpg","width":2400,"height":1824,"caption":"hovedaktion\u00e6rskat"},{"@type":"BreadcrumbList","@id":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/fine-imposed-for-untimely-transfer-pricing-documentation-was-reduced-by-half\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bachmann-partners.dk\/en\/"},{"@type":"ListItem","position":2,"name":"Successful cases","item":"https:\/\/bachmann-partners.dk\/en\/.\/successful-cases\/"},{"@type":"ListItem","position":3,"name":"Fine imposed for untimely transfer pricing documentation was reduced by half"}]},{"@type":"WebSite","@id":"https:\/\/bachmann-partners.dk\/en\/#website","url":"https:\/\/bachmann-partners.dk\/en\/","name":"Bachmann\/Partners","description":"","publisher":{"@id":"https:\/\/bachmann-partners.dk\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bachmann-partners.dk\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bachmann-partners.dk\/en\/#organization","name":"Bachmann\/Partners","url":"https:\/\/bachmann-partners.dk\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bachmann-partners.dk\/en\/#\/schema\/logo\/image\/","url":"https:\/\/bachmann-partners.dk\/wp-content\/uploads\/2025\/08\/Bachmann-Partners-logo-lys.png","contentUrl":"https:\/\/bachmann-partners.dk\/wp-content\/uploads\/2025\/08\/Bachmann-Partners-logo-lys.png","width":949,"height":144,"caption":"Bachmann\/Partners"},"image":{"@id":"https:\/\/bachmann-partners.dk\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/bachmann-partners"]},{"@type":"Person","@id":"https:\/\/bachmann-partners.dk\/en\/#\/schema\/person\/a51cdfd253f14ddcfa65bf011bae80a6","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/96f6877e611973c2b2a9e17994db38c53f851d93484631084be549e802313415?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/96f6877e611973c2b2a9e17994db38c53f851d93484631084be549e802313415?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/96f6877e611973c2b2a9e17994db38c53f851d93484631084be549e802313415?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/bachmann-partners.dk"],"url":"https:\/\/bachmann-partners.dk\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/bachmann-partners.dk\/en\/wp-json\/wp\/v2\/posts\/6862","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bachmann-partners.dk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bachmann-partners.dk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bachmann-partners.dk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bachmann-partners.dk\/en\/wp-json\/wp\/v2\/comments?post=6862"}],"version-history":[{"count":0,"href":"https:\/\/bachmann-partners.dk\/en\/wp-json\/wp\/v2\/posts\/6862\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bachmann-partners.dk\/en\/wp-json\/wp\/v2\/media\/6106"}],"wp:attachment":[{"href":"https:\/\/bachmann-partners.dk\/en\/wp-json\/wp\/v2\/media?parent=6862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bachmann-partners.dk\/en\/wp-json\/wp\/v2\/categories?post=6862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bachmann-partners.dk\/en\/wp-json\/wp\/v2\/tags?post=6862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}