The Resource Danish Supreme Court rules against the taxpayer in its third transfer pricing case

Danish Supreme Court rules against the taxpayer in its third transfer pricing case

Label
Danish Supreme Court rules against the taxpayer in its third transfer pricing case
Title
Danish Supreme Court rules against the taxpayer in its third transfer pricing case
Creator
Subject
Language
  • eng
  • eng
Summary
On 26 April 2021, the Danish Supreme Court rendered its third judgment in a transfer pricing (TP) case. As opposed to the first two TP judgments from the Danish Supreme Court (the Microsoft case and the Adecco case), the tax authorities prevailed in this third case against the privately held company Tetra Pak
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 28 (2021), no. 5 ; p. 333-337
http://library.link/vocab/creatorName
  • Bjørnholm, N
  • Tolstrup, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • tested party
  • benchmarking
  • comparability analysis
  • case law
  • appeal
Label
Danish Supreme Court rules against the taxpayer in its third transfer pricing case
Instantiates
Publication
Note
20211028
Other control number
itpj_2021_05_dk_1.html
Label
Danish Supreme Court rules against the taxpayer in its third transfer pricing case
Publication
Note
20211028
Other control number
itpj_2021_05_dk_1.html

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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