Sammenlign Dansk Fildelingstjeneste
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2. 2. 1.
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Sammenlign Dansk Tjenester
3. 2. 4. 4.
3. 3. 4. 1. 2. 1.
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3. 1. 5. 1.
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Sammenlign Dansk Tjenesters
4. 1.
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Eurlex-diff-2018-06-20 en Finally, given that that provision requires the appropriateness of the transfer pricing method chosen to be reasoned by the taxpayer and given the Decree's own express preference for the CUP method where comparable transactions are available (141), the absence of a best method rule does not relieve the tax administration from ensuring, before it agrees to the APA request, that the transfer pricing method selected by the taxpayer is able to provide for a reliable approximation of a market-based outcome in line with the arm's-length principle. EurLex-2 en The legislature made a legitimate choice in opting for a scheme not unduly complex and therefore easily manageable, on the ground that it would have been disproportionate to seek to establish for each country the actual costs of medical services or the level of health risks in view of the work that would require, the small number of countries in which the costs or health risks are no greater than in the Community, the few officials serving in those countries and the difficulty of comparing medical practice from one country to another.